TMI Blog2003 (11) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... whether penalty under Rule 173Q of CER 1944 is relatable to non-demanding of interest under Section 11AB? 2. Sri Sharma, learned Addl. Central Government Standing Counsel appearing for the Revenue strongly urged that the question raised in this application being purely a question of law, an order is required to be made by this Court directing the Tribunal to refer the said question to this Court. 3. However, Sri Shivadass, learned counsel appearing for the respondent while countering the submissions of Sri Sharma that the question formulated seeking reference from the Tribunal is not a question of law and the finding recorded by the Tribunal being purely question of fact, a reference cannot be called on the question formulated by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht from the Tribunal with regard to the question raised in this application is liable to be rejected on the ground that there is no question of law involved? 5. So far as the first question is concerned, we are of the view that the application filed is not maintainable in law. While considering the provisions under Section 130 of the Customs Act, which is in para materia with Section 35H of the Act, the Hon ble Supreme Court has taken the view that the question relating to rate of duty and value of goods for the purposes of assessment are questions that squarely fall within the meaning of Section 130 of the Customs Act and a dispute as to the classification of the goods and as to whether or not they are covered by an exemption notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hes. The phrase relation to is, ordinarily, of wide import but, in the context of its use in the said expression in Section 129C, it must be read as meaning a direct and proximate relationship to the rate of duty and to the value of goods for the purposes of assessment. 11. It will be seen that sub-section (5) uses the said expression determination of any question having a relation to the rate of duty or to the value of goods for the purposes of assessment and the Explanation thereto provides a definition of it for the purposes of this sub-section . The Explanation says that the expression includes the determination of a question relating to the rate of duty :, to the valuation of goods for purposes of assessment; to the classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yed in Section 35H of the Act and Section 130 of the Customs Act are identical. Therefore, we are of the view that the application filed by the Revenue seeking reference from the Tribunal on the question referred to above is required to be rejected. In the light of said conclusion, we find it unnecessary to go into the question as to whether the questions on which reference is sought, involves question of law as contended by the learned counsel appearing for the Revenue. 7. In the light of above conclusion, this application is rejected as not maintainable. However, it is made clear that the rejection of this application will not come in the way of the Revenue filing an appeal against the order passed by the CEGAT as provided under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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