2012 (8) TMI 605

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..... rely within the exception carved out in Section 35G, ‘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 - appeal is rejected as not maintainable
N. Kumar and Ravi Malimath, JJ. REPRESENTED BY : Shri N .....

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..... them towards the said services from RIL and IPCL. Therefore, a show cause notice came to be issued on 19-4-2005 calling upon them to show cause as to why the service tax should not be levied with interest and penalty. They gave a reply contending that in view of the judgment of the CESTAT, South Zonal, Bangalore in the case of M/s. Raja Rajeshwari Polymer (P) Ltd. v. CCE, Bangalore, the activities .....

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..... se for our consideration in this appeal is : "Whether the activities carried on by the assessee as Del Credere agents falls within the category of clearing and forwarding agent?" 4. The said 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 relation to the rate of duty of excise or to .....

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