9911796707
TMI Blog2022 (12) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... ring and Trading Company Limited Vs. Collector of Customs in an issue of rate of duty and for value of goods for the purposes of assessment, the same is binding on us. Therefore, in view of section 35G(1), which specifically prohibits an appeal being entertained by this Court, if it is an order of the Tribunal relating amongst other things to the determination of any question having arisen on account of rate of duty or the value of goods for the purposes of assessment, this Court would not have jurisdiction. This appeal is not maintainable before this court and the course of action available to the appellant is to file an appeal before the Supreme Court under section 35L(1)(b) of the Excise Act - Appeal disposed off. - CENTRAL EXCI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 09th October, 2012 passed in the same matter, remanding back the matter for a limited purpose and without keeping the other issue open? (ii) Whether the CESTAT was right in holding that the demand under the Show Cause Notice is not raised under the correct head and therefore, it cannot be sustained? (iii) Whether the CESTAT was right in holding that the activity carried out by the assessee is classifiable under Works Contract Service? (iv) Whether the CESTAT was right in holding that extended period of limitation cannot be invoked in the facts and circumstances of the case? 4. Mr. Dharmadhikari, learned counsel for the respondent raises an issue of maintainability of this appeal submitting that the question of law at p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be a fit one for appeal to the Supreme Court; or (b) any order passed before the establishment of the National Tax Tribunal by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment. (2) For the purpose of this Chapter, the determination of any question having a relation to the rate of duty shall include the determination of taxability or excisability of goods for the purpose of assessment. (Emphasis supplied) 7. The Apex Court in the case of Navin Chemicals Manufacturing and Trading Company Limited Vs. Collector of Customs 1993(68) E.L.T.3 (S.C.) has decided that classification iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion relates directly and proximately to the rate of duty applicable thereto for purposes of assessment. Whether the value of goods for purposes of assessment is required to be increased or decreased is a question that relates directly and proximately to the value of goods for purposes of assessment. The statutory definition of the said expression indicates that it has to be read to limit its application to cases where, for the purposes of assessment, questions arise directly and proximately as to the rate of duty or the value of the goods. (emphasis supplied) 8. The Hon ble Supreme Court having decided that classification issue in Navin Chemicals Manufacturing and Trading Company Limited Vs. Collector of Customs (supra) in an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
