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TMI Blog2014 (9) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is pending before the Supreme Court, we think that the appeal filed by the Revenue before the High Court should not be entertained and cannot be entertained. - Appeal dismissed - Decided against the revenue. - C.E.A.C. No. 7 of 2013 - - - Dated:- 23-7-2013 - Sanjiv Khanna and Sanjeev Sachdeva, JJ. Ms. Anjana Gosain and Ms. Pushpa Jhuraney, Advocates, for the Petitioner. Shri P.K. Ram, Advocate, for the Respondent. ORDER This is an application for condonation of delay of ten days in filing of the appeal. It is stated that this delay was occasioned as the Registry had put an objection with regard to deficiency in court fees pursuant to the amendment made in the applicable schedule to the Court Fees Act. It is pointe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, to the determination to the question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment) if the High Court is satisfied that the case involves a substantial question of law. (2) The Commissioner of Central Excise or the other party aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be - (a) filed within one hundred and eighty days from the date on which the order appealed against is received by the Commissioner of Central Excise or the other party. (b) accompanied by a fee of two hundred rupees where such appeal is filed by the other party. (c) in the form of a memorandum of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall, then, be heard upon that point only by one or more of the other judges of High Court and such point shall be decided according to the opinion of the majority of the judges who have heard the cases including those who first heard it. (9) Save as otherwise provided in this Act, the provisions of Code of Civil Procedure 1908 (5 of 1908), relating to the appeals of High Court shall, as far as may be, apply in cases of appeals under this section. 35L. Appeal to the Supreme Court. - An appeal shall lie to the Supreme Court from - (a) any judgment of the High Court delivered - (i) In an appeal made under section 35G; or (ii) On a reference made under Section 35G by the Appellate Tribunal before the first day of J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and Trading Company Limited v. Collector of Customs, 1993 (68) E.L.T. 3 (S.C.) and this Court in Commissioner of Service Tax v. M/s. Delhi Gymkhana Club Limited (CEAC No. 5/2009 and other connected matters decided on 28th August, 2009) [2009 (16) S.T.R. 129 (Del.)] and a recent decision of this Court in Commissioner of Service Tax v. Bharti Airtel Limited (CEAC No. 8/2013 decided on 26th February, 2013) [2013 (30) S.T.R. 451 (Del.)] wherein it has been held as under : 5. In the present case, we find that the impugned order deals not only with the question of limitation but also with the question of valuation. It so happens that in the present case, the issue with regard to the valuation of the taxable services was decided in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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