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TMI Blog2017 (12) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent has been set aside. 2. Learned counsel for the respondent has drawn our attention to a copy of order dated 06.02.2017 passed by the Supreme Court in Civil Appeal Diary No (s).1835/2017 [AVTEC Limited v. Commissioner of Central Excise, Indore] and submitted that against order in respect of differential duty due to the revised valuation of FOC materials supplied by GMI, direction issued by the Appellate Tribunal, that the original Authority shall recalculate the exact quantification for loading towards drawing and design supplied by GMI to AVTEC. The said order of the Appellate Tribunal has been challenged by the AVTEC Limited before the Apex Court by filing an appeal under Section 35-L of the Central Excise Act, 1944. 3. Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an exemption notification; and whether the value of goods for purposes/of assessment should be enhanced or reduced having regard to certain matters that the said Act provides for. Although this Explanation expressly confines the definition of the said expression to Sub-section 5 of Section 129-D, it is proper that the said expression used in the other parts of the said Act should be interpreted similarly. The statutory definition accords with the meaning we have, given to the said expression above. Questions relating to the rate of duty and to the value of goods for purposes of assessment are questions that squarely fall within the meaning of the said expression. A dispute as to the classification of goods and as to whether or not they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "determination of any question in relation to rate of duty or value for the purpose of assessment". The word 'any' and expression 'in relation to' gives appropriately wide and broad expanse to the appellate jurisdiction of the Supreme Court in respect of question relating to rate of tax or value for the purpose of assessment. Further, if the order relates to several issues or questions but when one of the questions raised relates to "rate of tax" or valuation in the order in the original, the appeal is maintainable before the Supreme Court and no appeal lies before the High Court under Section 35G of the CE Act. Referring to the expression "other things" in Section 35G of the CE Act in the case of Bharti Airtel Limited 2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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