2025 (5) TMI 936

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....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, against a final order dated 28th June, 202....

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.... 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 for the purposes of assessment), if the High Court....