TMI Blog2023 (7) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, 1944 are made applicable in relation to service tax, as they apply to the rate of excise duty. Section 35G provides for Appeal to High Court. Sub-section (1) thereof clearly provides that an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003, however, 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 purposes of assessment, if the High Court is satisfied that the case involves a substantial question of law - there is clear exclusion in regard to appealability of an order not being an order relating to the determination of any que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight in holding that the assessee/respondent was not rendering Collection Agency Services in relation to Securitization deals originated prior to February, 2006? b) Whether in the facts and circumstances of the case, the Tribunal was right in holding that imposition of detriment is without authority of law merely because in view of typing mistake, Section 73(4) is invoked instead of 73(1) of the Finance Act, 1994? c) Whether in the facts and circumstances of the case, the Tribunal was right in holding that taxing consideration earned from Liquidity Facility is in breach of the exemption afforded to interest? d) Whether in the facts and circumstances of the case, the Tribunal was right in holding that beneficiary of the facility is not the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 (1 of 1944), as in force from time to time, shall apply so far as may be, in relation to service tax as they apply in relation to a duty of excise (sub-section (2A) of Section 5A, sub-section (2) of Section 9A, 9AA, 9B, 9C, 9D, 9E, 11B, 11BB, 11C, 12, 12A, 12B, 12C, 12D, 14, 15, 15A, 15B, 31, 32, 32A to 32P (both inclusive), 33A, 34A, 35EE, 35F, 35FF to 35-O (both inclusive), 35Q, 35R, 36, 36A, 36B, 37A, 37B, 37C, 37D, 38A and 40. Section 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 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lates to the valuation. In support of such contention, learned counsel for the respondent would submit that this Court has taken a consistent view holding that such appeals which arise from the orders of the Tribunal relate to taxability or excisability passed prior to 6 August, 2014, i.e., the date on which Section 35L(2) of the CE Act came to be inserted, being a issue on rate of duty, would be appealable only before the Supreme Court. 7. Our attention has been drawn to the decision of the Full Bench of this Court in the case of The Commissioner of Central Excise, Mumbai-V Commissionerate vs. M/s. Reliance Media Works Ltd. 2020 (372) E.L.T. 220 (Bom.) as also to the recent decisions of the co-ordinate Benches of this Court in Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se or to the value of goods for purposes of assessment, if the High Court is satisfied that the case involves a substantial question of law. Thus, there is clear exclusion in regard to appealability of an order not being an order relating 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. As such issue stands excluded by the provisions of Section 35G in regard to its appealability to this Court, section 35L has been incorporated, which provides that an appeal shall lie to the Supreme Court in terms of what sub-section (1) (b) would provide, namely, an order passed by the Appellate Tribunal relating to the determination of any question having a relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion had fell for consideration of the Full Bench as arisen from the orders as referred by the Division Bench: a) Whether the question of taxability or excisability of goods is an issue of rate of duty arising from orders of the Tribunal which are appealable only to the Supreme Court in terms of Section 35L(2) of the Act, applies even to appeals from order of the Tribunal passed prior to 6 August, 2014, i.e., the date of insertion of sub-section (2) to Section 35L of the Act? b) Whether the amendment made to Section 35L of the Act on 6 August, 2014 by insertion of sub-section (2) therein, is clarificatory or prospective in nature . 13. The Full Bench, considering the provisions of Section 35G and 35L and the law in such context, answered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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