HC cannot entertain appeals related to determination of disputes relating to tax ability of services or excisability of goods

Section 35L is being amended so as to clarify that determination of disputes relating to tax ability or excisability of goods is covered under the term ‘determination of any question having a relation to rate of duty’ and hence, appeal against Tribunal orders in such matters would lie before the Supreme Court. 1. This is an appeal against the order of the Customs, Central Excise & Services Tax Appellate Tribunal, New Delhi, dated 20.11.2015 (Annexure A-3), allowing the respondent/ assessee’s appeal against the order of the Commissioner confirming the demands proposed in t...