2012 (10) TMI 500

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..... PETROCHEMICALS LTD. [2010 (9) TMI 756 - KARNATAKA HIGH COURT]as an order passed by the Appellate Tribunal relating to the determination of any question having relation to the rate of duty of excise or to the value of goods for the purposes assessment lies to the Supreme Court under Section 35L(b) the Act and not to the High Court under Section 35(G). Thus need to be adjudicated by the Apex Cou .....

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..... e falls within the 'business auxiliary service' or 'business support service'? 3. This appeal is filed under section 35G of the Central Excise Act, 1944. The said question normally falls within the meaning of the words: "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 .....

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