TMI Blog2011 (4) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... rved 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. CCE [2006 (3) S.T.R. 321 (Tri.-Bang.)] where it has been held that the activity of procuring orders has been treated separately by Parliament under Business Auxiliary Services and they are independent of clearing and forwarding operations. 2. Therefore, the question that arise for our consideration in these appeals is, Whether the activities carried on by the assesses fall within the categ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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, CEA No. 6/2007 D.D. 1-9-2010 [2011 (270) E.L.T. 49 (Kar.)]. The appeal lies to the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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