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2014 (5) TMI 170 - HC - Central ExciseMaintainability of appeal - the question as to whether any goods are excisable or not - Held that:- Section 35G(1) provides, among other things, that an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal. The precedents noted above are rendered dilating on the concept of the term ‘rate’. The question whether any particular transaction or goods is excisable is an issue directly linked to the question as to what would be the rate of duty of excise. If it is 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 notice that clause (b) thereof provides for an appeal to the Supreme Court from any order passed by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of excise. This means that anything attendant to the determination of any question having a relation to the rate of duty of excise would also fall within the trappings of the exclusion, thus, taking the jurisdiction away from the High Court; to be agitated before the Supreme Court in terms of Section 35L - there will be no situation of conflict of opinions between the different High Courts on any issue referable to the question of coverage - Appeals are not maintainable - Decided against Revenue.
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