9911796707
TMI Blog2012 (8) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - 123 of 2007 - - - Dated:- 13-4-2011 - N. Kumar and Ravi Malimath, JJ. REPRESENTED BY : Shri N.R. Bhaskar, Advocate, for the Appellant. S/Shri G.K.V. Murthy and M.S. Srinivasa, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be levied on the aforesaid services. 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 assistance for the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said show cause notice. However, the Commissioner issued a show cause notice for reviewing the said order. The assessee reiterated the stand before the Commissioner, which do not find favour of the Commissioner. Therefore, he passed an order dated 11-9-2006 by setting aside the order passed by the Assistant Commissioner and levied the service tax, interest and penalty. Aggrieved by the said ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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 Petrochemicals Limited, in C.E.A. No. 6/2007, dated 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, which alone has exclusive jurisdi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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