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2011 (4) TMI 542 - HC - Service TaxDemand - clearing and forwarding agent - Whether the activities carried on by the assesses fall within the category of consignment agent or clearing and forwarding agent or Business Auxiliary Services - The said question falls squarely within the exception carved out in Section 35G, ‘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’, and the High Court has no jurisdiction to adjudicate the said issue, as held by this Court in the case of Commissioner of Central Excise v. M/s. Mangalore Refineries and Petro Chemicals Limited, (2010 -TMI - 206880 - KARNATAKA HIGH COURT) - appeals are rejected
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