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TMI Blog2017 (12) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 - - - Dated:- 7-12-2017 - P. K. Jaiswal And Virender Singh, JJ. Shri Prasanna Prasad, learned counsel for the appellant Shri Yogendra Alder, learned counsel for the respondent ORDER Heard on the question of admission. This appeal under Section 35-G (2) of the Central Excise Act, 1944 has been filed by the appellant Department against order dated 29.09.2016 (Annexure A/1) passed by the learned Customs, Excise Service Tax Appellate Tribunal, Principal Bench, New Delhi by which penalty imposed on the respondent has been set aside. 2. Learned counsel for the respondent has drawn our attention to a copy of order dated 06.02.2017 passed by the Supreme Court in Civil Appeal Diary No (s).1835/2017 [AVTEC Limited v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seen that Sub-section 5 uses the said expression 'determination of any question having a relation to the rate of duty or to the value of goods for the purposes of assessment' and the Explanation thereto provides a definition of it 'for the purposes of this sub-section'. The Explanation says that the expression includes the determination of a question relating to the rate of duty; to the valuation of goods for purposes of assessment; to the classification of goods under the Tariff and whether or not they are covered by an exemption 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 expr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... poses of assessment, to the rate of duty applicable to the goods or to the value of the goods. 5. Relevant paragraph No.9 of the decision of the High Court of Delhi in the case of Commissioner of Service Tax v. Ernst Young Private Limited (supra) reads, as under: - 9. Before we examine other judgments, it is important to examine the language of Section 35G in the bracketed portion which relates to matters in which appeal is to be filed before the Supreme Court. Section 35L of the F. Act is specific. The words/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 expa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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