Appeal On Taxability Including Point Of Limitation Doesn't Lie Before HC U/S 35G Of Central Excise Act: Delhi High Court

The Delhi High Court has ruled that an appeal on taxability, including the point of limitation, does not lie before the High Court under Section 35G of the Central Excise Act. This decision clarifies the appellate jurisdiction, emphasizing that certain types of appeals, particularly those dealing with specific questions of law or facts, are designated for the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). Section 35G specifies the High Court's limited appellate powers. This ruling reinforces judicial hierarchy and specialization, ensuring that cases are heard by the appropriate forum with the relevant expertise, preventing misdirection of appeals.