TMI Blog2011 (4) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... ndered by the assessee as defined under Section 65(75) is not covered by the services rendered and further held that the very fact that private network services form part of the telecommunication services indicate that they cannot be equated with online information database and access/retrieval service. Accordingly, the demand was set aside. Aggrieved by the same, the revenue has preferred this ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, in CEA No. 6/2007, D.D. 1-9-2010. The appeal lies to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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