TMI Blog2014 (5) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, takin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of questions having a relation to the rate of duty of excise and therefore, would get excluded from the purview of an appeal to this Court under Section 35G. The learned Senior Counsel for the respondent referred to the pronouncements of the Apex Court in Commr. of S.T., Bangalore v. Scott Wilson Kirkpatrick (I) Pvt. Ltd. [2011 (23) S.T.R. 321 (Kar.)], Commr. of S.T., Bangalore v. Karnataka State Beverages Corpn. Ltd. [2011 (24) S.T.R. 405 (Kar.)] and C.C.E., Mangalore v. Mangalore Refineries Petrochemicals Ltd. [2011 (270) E.L.T. 49 (Kar.)]. Reference was also made to the decision of the Gujarat High Court in Commissioner of C. Ex. Customs v. Swiss Glass Coat Equipments Ltd. [2011 (273) E.L.T. 364] 3. The learned counsel for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clusion of jurisdiction of the High Court need to be understood. 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 (not being an order 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 the purpose of assessment). 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incidence or goods, that would be conceding to the position that what would be left to the Supreme Court is only to determine the rate of tax and the value of goods for the purpose of assessment which matters would get confined to issues which are fundamentally inferior in jurisprudential content vis-a-vis questions relating to the coverage itself. We do not see that the Act envisages that the High Courts would have the power of such nature that they-decide the question of coverage; leaving to the Supreme Court only issues relating to the rates, sans the issue of coverage. We say this in furtherance of the reasoning that led to the precedents cited on behalf of the respondent. 6. Learned counsel for the appellant further argued that sin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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