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TMI Blog2024 (8) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... so as to be liable for excise duty, it is a question relating to excisability of goods and, therefore, the appropriate Court for filing the appeal to challenge the Tribunal s order would be Supreme Court and not this Court. The reliance placed by counsel for Appellant-Revenue on the decision of Andhra Pradesh High Court and the Supreme Court in the case of COMMR. OF C. EX., HYDERABAD-IV VERSUS SHRIRAM REFRIGERATION INDUSTRIES [ 2008 (5) TMI 290 - ANDHRA PRADESH HIGH COURT] and COMMR. OF C. EX., HYDERABAD VERSUS SHRIRAM REFRIGERATION INDUSTRIES [ 2023 (2) TMI 213 - SUPREME COURT] is not appropriate. The Andhra Pradesh High Court and the Supreme Court in Shriram Refrigeration Industries (supra) were considering the provisions of Sections 35G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Third Schedule to Central Excise Act, 1944 ? 2. At the outset, counsel for Respondent-Assessee has raised a preliminary objection on the maintainability of the appeal before this Court by relying on Section 35G(1) read with Section 35L (2) of the Central Excise Act, 1944 and submits that since issue in the appeal relates to excisability of goods, the instant appeal would lie before the Supreme Court and not before this Court. Counsel for Respondent- Assessee relied upon the decision of the Co-ordinate Bench of this Court in the case of Board of Control for Cricket in India (BCCI) vs. Commissioner of Service Tax-1, Mumbai CEXA No.192 of 2019 dtd. 1st August 2023. 3. Per contra, the counsel for Appellant-Revenue relied upon the decision of An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 35H, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to 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 purposes 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] 6. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riram Refrigeration Industries (supra) were considering the provisions of Sections 35G and 35L as existing prior to insertion of sub-section (2) in Section 35L by Finance (No. 2) Act 2014 with effect from 6th August 2014 and amended provision was not the subject matter of consideration. 11. Respondent-Assessee is justified in placing reliance on the decision of the Co-ordinate Bench of this Court in the case of Board of Control for Cricket in India (BCCI) (supra) to which one of us (Justice Jitendra Jain) was a party, wherein the Co-ordinate Bench after considering the decision of Shriram Refrigeration Industries (supra) came to the conclusion that the issue of taxability can be raised only before the Supreme Court and not the High Court. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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