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TMI Blog2011 (4) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- question falls squarely within the exception carved out in Section 35G, “not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment”, and the High Court has no jurisdiction to adjudicate the said issue, in the case of M/s. Mangalore Refineries and Petro Chemic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (108) of the Finance Act, 1994. After investigation, the revenue proceeded against them on the ground that they had evaded payment of service tax to the tune of Rs. 1,37,49,835/- for the period from July 2003 to May 2006. Thereafter, a Show Cause Notice was issued asking them to show cause as to why services rendered by them should not be classified under the category of Technical Inspection and C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation is as to whether the services rendered by the assessee is covered under the category of Technical Inspection and Certification Services as defined under Section 65(108) of the Act or under Section 65(105)(zzi) of the Finance Act. 4. As this appeal is filed under Section 35G of the Act, the said question falls squarely within the exception carved out in Section 35G, not being an order rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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