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TMI Blog2011 (4) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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, appeal is rejected as not maintainable - C.E.A. No. 105 of 2007 - - - Dated:- 13-4-2011 - N. Kumar and Ravi Malimath, JJ. Shri N.R. Bhaskar, Advocate, for the Appellant. S/Shri Lakshmikumaran and Sridharan, Advocates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty should not be levied on the aforesaid royalty charges. The assessee filed his reply to the said show cause notice contending that technical collaboration is a license for the manufacture and sale of the patented goods described in the schedule of the agreement. The payment of royalty is for (i) the grant of the licensor s rights for use of technical information as well as the technical ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings in pursuance of the said show cause notice. However, the Commissioner issued a snow cause notice on 4-5-2006 for reviewing the said order. The assessee reiterated the stand before the Commissioner, which did not find favour of the Commissioner. Therefore, he passed an order dated 6-9-2006 by setting aside the order passed by the Assistant Commissioner and levied the service tax, interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to the value of goods for purposes of assessment , and the High Court has no jurisdiction to adjudicate the said issue, as held by this Court in the case of Commissioner of Central Excise v. M/s. Mangalore Refineries and Petro Chemicals Limited, in CEA No. 6/2007, D.D. 1-9-2010 [2011 (270) E.L.T. 49 (Kar)]. The appeal lies to the Apex Court under Section 35L of the Central Excise Act, 1944, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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