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TMI Blog2017 (7) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... ought to be raised herein is as to whether the activity of the Respondent would fall within the definition of “consulting engineer” for the relevant period. This essentially is a question as to rate, if any, at which duty leviable is to be paid. Such issue is excluded from the purview of the jurisdiction of the High Court in terms of Section 35G of the Act - appeal dismissed being not maintainable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnst & Young Pvt. Ltd. - 2014 (34) S.T.R. 3 (Del.) by the High Court of Delhi, and the judgment in Commissioner of Central Excise, Salem v. Thriveni Earth Movers Pvt. Ltd. - 2015 (39) S.T.R. 749 (Mad.) by the High Court of Madras. He also made specific reference to the provisions contained in Section 35L of the Act to point out that the issues sought to be raised in this appeal fall within the sco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility is that the question as to whether any goods are excisable or not, would also fall within the exclusion in terms of sub-section (1) of Section 35G and that the bifurcation of jurisdiction between the Supreme Court and the High Courts seems to be clearly intended, also to exclude conflict of opinions between the different High Courts on matters which relate to issues having national impact i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not liable for levy of excise duty, then it would be a case of 0% or 'nil'. The question of coverage is, thus, a matter intrinsically linked with the determination of questions having a relation to the rate of duty of excise. Not only that, the phrase "any question having a relation to the rate of duty of excise" is part of the exclusionary clause in Section 35G(1). Reverting to Section 35L, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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