Appeal Against ₹2 Crore Excise Duty Demand: Meghalaya HC Dismisses Appeal Directing to Approach Supreme Court u/s 35L of Central Excise Act

The Meghalaya High Court dismissed an appeal against a ₹2 crore excise duty demand, directing the appellant to approach the Supreme Court under section 35L of the Central Excise Act. M/s Walchandnagar Industries Limited, the respondent, contested the demand for service tax on technical assistance during a project. The Central Excise Service Tax Appellate Tribunal ruled in favor of the respondent.\r

The High Court held that appeals regarding service value do not lie within its jurisdiction. Justices S. Vaidyanathan and W. Diengdoh affirmed the appellant's right to appeal to the Supreme Court. The court granted liberty to the appellant to pursue this course. Dr. N. Mozika and Ms. L.M.D. Marak represented the appellant, while Mr. Bharat Raichandani represented the respondent.