Principal Commissioner CGST Gurugram vs. M/S Hitachi Metal INDIA Private Limited
Original PDF →Facts
The appellant, Principal Commissioner, CGST, Gurugram, filed an appeal before the High Court of Punjab and Haryana challenging an order dated 19.02.2019 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh. The respondent is M/s Hitachi Metals India Pvt. Ltd. The appeal concerns the maintainability of an appeal before the High Court. The High Court had previously dealt with a similar matter involving the same parties (STA-14-2021) and other cases (CGST Panchkula vs. Nestle India Ltd. and Commissioner of Central Excise Delhi vs. M/s Evalueserve.com Pvt. Ltd.) concerning the appellate jurisdiction.
Held
The Court held that in terms of Section 35(g) of the Central Excise Act, 1944, an appeal would not lie to the High Court. Instead, such appeals are exclusively maintainable before the Supreme Court. This finding was based on the interpretation of Section 35(g) as applied in previous Division Bench judgments of the High Court. The reasoning was that the statutory provision clearly demarcates the appellate forum. Consequently, the present appeal filed before the High Court was dismissed. The appellant was granted liberty to file an appeal before the Supreme Court.
Key Issues
1. Whether an appeal lies to the High Court against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in terms of Section 35(g) of the Central Excise Act, 1944, or if such appeals are exclusively maintainable before the Supreme Court? The appellant argued that the High Court has jurisdiction to hear the appeal. The respondent, M/s Hitachi Metals India Pvt. Ltd., contended that the appeal is not maintainable before the High Court. The Court relied on its previous judgments in STA-14-2021, STA-26-2019, and STA-13-2021, which interpreted Section 35(g) of the Central Excise Act, 1944.
Sections Cited
Section 35(g)
AI-generated summary — verify with the full judgment below
STA-16-2021 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 204 STA-16-2021 (O&M) Date of decision:- 23.05.2024 Principal Commissioner, CGST, Gurugram ....Appellant vs. M/s Hitachi Metals India Pvt. Ltd. ...Respondent CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Anshuman Chopra, Sr. Standing counsel with Mr. Deepesh Kakkar, Advocate for the appellant. Mr. Deepak Gupta, Advocate for the respondent. *** SANJEEV PRAKASH SHARMA, J. (Oral)
By way of the present appeal, the appellant assails the order dated 19.02.2019 passed by the Custom Excise and Service Tax Appellate Tribunal, Chandigarh.
This Court in the case of Principal Commissioner CGST, Gurugram v/s M/s Hitachi Metal India Pvt. Ltd., decided on 08.05.2024, passed in STA-14-2021 relying upon Division Bench Ltd in STA-26-2019, decided on 15.02.2023 and Commissioner of Central Excise Delhi vs M/s Evalueserve.com Pvt. Ltd in STA-13- 2021, decided on 15.12.2023 has held that in terms of Section 35(g) of Gaurav Arora 2024.05.28 16:16 I attest to the accuracy and integrity of this document
STA-16-2021 2 the Central Excise Act, 1944, appeal would not lie to the High Court and would only lie to Hon’ble the Supreme Court. Thus, the liberty was granted to the appellant to file an appeal before Hon’ble the Supreme Court.
In view of the above judgment, the present appeal is also dismissed with a liberty to the appellant to file an appeal before Hon’ble the Supreme Court.
All pending application(s), if any, also stand disposed of. (SANJEEV PRAKASH SHARMA) JUDGE May 23, 2024 (SUDEEPTI SHARMA) G Arora JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2024.05.28 16:16 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.