9911796707
TMI Blog2009 (2) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... f revenue, we allow to withdraw this petition and to present the same before the appropriate forum - 11 of 2009 - - - Dated:- 27-2-2009 - PINAKI CHANDRA GHOSE and SANKAR PRASAD MITRA, JJ. The Court :- Mr. Bajoria, learned Senior Counsel appearing on behalf of the respondent took a point before us that this Court has no jurisdiction to decide the matter since under section 35G and 35L the matter has to be decided by the Hon'ble Supreme Court and he drew our attention to Section 35G of the said Act which is set out hereunder: "35G. Appeal to High Court: (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1 st day of July, 2003 (not being an order relating, among ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent thereon containing the grounds on which such decision is founded and may award such cost as it deems fit. (6) The High Court may determine any issue which- (a) has not been determined by the Appellate Authority; or (b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1). (7) When an appeal has been filed before the High Court, it shall be heard by a bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges. (8) Where there is no such majority, the Judges shall state the point of law upon which they differ and they case shall, then, be he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of the duty. Therefore, if it is a question of determination of such rate of duty then this Court has no jurisdiction to entertain this appeal and the appeal has to be filed before the Hon'ble Supreme Court. Mr. Bharatdaj appearing in support of this appeal drew our attention to the communication which is annexed to the petition being annexure B at page 35. By such notification it appears that the Superintendent of Central Excise directed that on verification of certificate enclosed is not in conformity to the format enclosed to the Trade Notice. So the Superintendent of Central Excise directed as follows: "As such, this office is not able to know/to be satisfied that the pipes supplied/ to be supplied on the basis of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Court and contended that the question would even if it is decided by the said authorities would certainly go to the root to determine the duty in the matter in question. Mr. Bharatdaj after considering the said direction and the communication also agreed to that extent that the question of determination of the duty ultimately to be decided on the basis of the decision so to be passed by the Court and accordingly, he submitted that he will file the appeal before the Hon'ble Supreme Court in respect of the issues involved in this matter. In view of that we only on the prayer of Mr. Bharatdaj allow to withdraw this petition and to present the same before the appropriate forum. Leave is granted to take necessary steps on the se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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