AI Drafter 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2025 (5) TMI 936
X X X X Extracts X X X X
X X X X Extracts X X X X
....E For the Appellant: Mr. Manish Kumar Jain, Advocate. For the Respondent: Mr. Rahul Tangari, Ms. Gita Bista, Ms. Pratikcha Gurung, Ms. Anusha Basnett, Ms. Anu Sharma and Mr. Dipendra Chettri, Advocates. ORDER (PER THE HON'BLE, THE CHIEF JUSTICE) 1. This statutory appeal has been filed by the Commissioner of Central Goods and Service Tax and Central Excise, Siliguri Commissionerate, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....G (1) of the Central Excise Act, 1944, which reads as follows:- "35G. Appeal to High Court.-(1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods....