The Commissioner Of Cgst And Central Excise v. Bg Exploration And Production India Ltd.

TAUSEEF LAIQUEE FAROOQUI Tauseef 10-CEXA.42.2021.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY TAUSEEF LAIQUEE FAROOQUI Date: 2023.07.06 10:37:51 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL (CEXA) NO.42 OF 2021 The Commissioner of CGST & Central Excise ...Appellant

Versus

BG Exploration and Production India Ltd.

...Respondent

******** Mr. Vijay Kantharia a/w. Mr. Ram Ochani for the Appellant. Mr. Jitendra Motwani a/w. Ms. Alifya Vora and Ms. Rinkey Jassuja i/by M/s. For Economic Laws Practice for the Respondent. ******** CORAM : G. S. KULKARNI, JITENDRA JAIN, J.J.

DATE : 4th JULY, 2023.

P.C.

1.

We have heard Mr. Kantharia on the present proceedings alongwith Mr. Ochani. We have also heard Mr. Motwani, learned counsel for the Respondent.

2.

Mr. Motwani has raised a preliminary objection to the maintainability of this appeal contending that the issue which arises in the present proceedings pertains to the issue of taxability. He submits that considering the provisions of Section 35L (2) of the Central Excise Act, 1944, the Appeal would be maintainable before the Supreme Court. After perusing the record and the impugned order, we are in agreement with Mr. Motwani that the issue which arises in the present proceedings

Tauseef 10-CEXA.42.2021.doc pertains to taxability and hence, the appropriate remedy for the Appellants to fle an appeal before the Supreme Court as per the mandate of Section 35L of the Central Excise Act, 1944. We accordingly dispose of this appeal with liberty to the Appellant to approach the Supreme Court.

3.

All contentions of the parties are expressly kept open. 4.

Disposed of. No costs.

[JITENDRA JAIN, J.] [G. S. KULKARNI, J.]