2011 (4) TMI 1093

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er : N Kumar J.]. - This appeal is preferred by the revenue challenging the order passed by the Tribunal [2007 (5) S.T.R. 218 (Tribunal)], which has held that the training given to the employees of the purchasers do not fail within the ambit of "Consulting Engineers" and the training charges cannot be added as an element within the definition of consulting engineers. Therefore, the Tribunal set .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Excise v. M/s. Mangalore Refineries and Petro Chemicals Limited, in CEA No. 6/2007 D.D. 1-9-2010. The appeal lies to the Apex Court under Section 35L of the Central Excise Act, 1944, which alone has exclusive jurisdiction to decide the said question. 4. In that view of the matter, the appeal is rejected as not maintainable, reserving liberty to the Revenue to approach the Apex Court. 5.&em .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X