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TMI Blog2015 (2) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of excise or to the value of goods for the purpose of assessment’. That scrutiny is exclusively left to the Supreme Court in its appellate jurisdiction under Section 35L (b) of the Act. - Appeals are not maintainable - Decided against Revenue. - CEAC 106/2014, C.M. Nos.21124-21126/2014, CEAC 107/2014, C.M. Nos.21127-21129/2014, CEAC 108/2014, C.M. Nos.21130-21132/2014, CEAC 109/2014, C.M. Nos.21138-21140/2014 - - - Dated:- 28-1-2015 - S. Ravindra Bhat And R. K. Gauba,JJ. For the Petitioner : Mr. Kamal Nijhawan, Sr. Standing Counsel for Revenue with Mr. Sumit Gaur, Advocate for Revenue in all cases. For the Respondent : Mr. V.K. Gupta, Advocate for respondent in CEAC 106/2014. Mr. Naveen Mullick with Ms. Aanchal Mullick an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification; and whether the value of goods for purposes/of assessment should be enhanced or reduced having regard to certain matters that the said Act provides for. Although this Explanation expressly confines the definition of the said expression to Sub-section 5 of Section 129-D, it is proper that the said expression used in the other parts of the said Act should be interpreted similarly. The statutory definition accords with the meaning we have, given to the said expression above. Questions relating to the rate of duty and to the value of goods for purposes of assessment are questions that squarely fall within the meaning of the said expression. A dispute as to the classification of goods and as to whether or not they are covered by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /expression used is determination of any question in relation to rate of duty or value for the purpose of assessment . The word 'any' and expression 'in relation to' gives appropriately wide and broad expanse to the appellate jurisdiction of the Supreme Court in respect of question relating to rate of tax or value for the purpose of assessment. Further, if the order relates to several issues or questions but when one of the questions raised relates to rate of tax or valuation in the order in the original, the appeal is maintainable before the Supreme Court and no appeal lies before the High Court under Section 35G of the CE Act. Referring to the expression other things in Section 35G of the CE Act in the case of B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue involved inter alia concerns the classification and also the power to invoke the extended period for the purpose of completing assessment. 4. In the present case too, the Revenue alleges in its appeals that the CESTAT fell into error in curtailing the period of limitation and not allowing the extended period under Section 11A of the Central Excise Act in the given facts of the case. It is also urged that clubbing of clearances which resulted in unjustified exemption is appealable to this Court under Section 35G. 5. Section 35G as it stands clearly excludes the High Court s scrutiny in regard to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purpose of assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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