Larsen And Toubro Grahak Sahakari Sausthan Maryadit v. The Commissioner Of Service Tax, Mumbai Ii

1 CEXA 233.17.doc JPP

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 233 OF 2017 with CENTRAL EXCISE APPEAL NO. 232 OF 2017 Larsen and Toubro Grahak Sahakari Sausthan Maryadit ... Appellant V/s.

The Commissioner of Service Tax, Mumbai.II ... Respondent Mr. Prakash Shah a/w. Mr. Jas Sanghavi i/b. PDS Legal for the Appellant.

Mr. Swapnil Bangur a/w. Mr. Sham Walve for the Respondent CORAM : NITIN JAMDAR & M.S. KARNIK, JJ.

DATE : 26 FEBRUARY 2020.

P.C. :- Heard learned Counsel for the parties.

2.

The learned Counsel for the Respondent takes a preliminary objection that the Appeal would not be maintainable in this Court in view of Section 35G and 35L of the Central Excise Act. These Appeals were adjourned pending reference to the Full Bench

1 CEXA 233.17.doc in Commissioner of Central Excise, Mumbai - V Commissionerate v/s. M/s. Reliance Media Works Ltd. & Ors. (Central Excise Appeal No. 130 of 2017) dated 6 December 2019. The decision of the Full Bench has been now rendered and the issues have been answered by the Full Bench. Para 9 of the Judgment of the Full Bench reads thus :- " 9.

In view of our above discussion, we now answer the questions posed in the reference for our opinion as under :- Regarding question (a) -Appeals from orders of the Tribunal relating to taxability or excisability passed prior to 6th August, 2014 i.e. the date of insertion of subsection (2) to Section 35L of the Act being a rate of duty issue would be appealable only to the Hon'ble Supreme Court and not the High Court.

Regarding question (b) - The amendment made to Section 35L of the Act is clarificatory in nature and, therefore, retrospective in operation."

3.

The learned Counsel for the Appellant states that in view of the decision of the Full Bench the Appeal will have to be filed in the Apex Court and not in this Court.

4.

The Appeals are disposed of as not maintainable. M.S. KARNIK, J.

NITIN JAMDAR, J.

Jyoti P.

Pawar by Jyoti P. Pawar Date: 2020.02.27 15:29:18 +0530