Appeal before High Court u/s. 35G of Central Excise Act not maintainable as issue taxability is involved

Commissioner of Service Tax Delhi II Vs Shyam Spectra Private Limited (Delhi High Court) Delhi High Court held that appeal under section 35G of the Central Excise Act before High Court is not maintainable whenever issues of determining taxability are involved. Accordingly, present appeal is rejected. Facts- The present appeal has been filed by the Appellant – Commissioner of Service Tax Delhi II u/s. 35G of the Central Excise Act, 1944, inter alia, challenging the final order of Customs Excise & Service Tax Appellate Tribunal, New Delhi dated 31st July, 2024. Vide the said impugned o...