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TMI Blog2012 (8) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- Question falls squarely within the exception carved out in Section 35G, ‘an order relating among other things, to the determination of any question having a relating to the rate of duty of excise or to the value of goods for purpose of assessment’, and the High Court has no jurisdiction to adjudicate the said issue - appeal lies to the Apex Court under Section 35L of the Central Excise Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsfer of technical know-how and technical information and assistance to allow the said assessee to manufacture certain battery charges/AC/DC converters on the terms and conditions of the said agreement. Accordingly, the assessee paid a sum of Rs. 4,12,229/- to the foreign company as technical know-how as detailed in the Annexure. The said technical know-how falls within the ambit of Consulting En ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice. However, the Commissioner issued a show cause notice for reviewing the said order on 12-6-2006. The assessee reiterated the stand before the Commissioner, which did not find favour of the Commissioner. The Commissioner reviewed the order of the Assistant Commissioner and set aside and levied the Service tax, interest and penalty. Aggrieved by the said order the assessee preferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the Board vide Circular F. No. B.43/5/1997-TRU, dated 2-7-1997 and Principal Bench s decision cited above, the aforesaid services would not come within the purview of Consulting Engineer Service and leviable to Service tax? 3. Whether the decisions relied by CESTAT do constitute res integra, and whether the ratio of those decisions could have any applicability to the present case? ..... X X X X Extracts X X X X X X X X Extracts X X X X
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