TMI Blog2018 (4) TMI 1639X X X X Extracts X X X X X X X X Extracts X X X X ..... LHI HIGH COURT], where it was held that 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. Thus, the appeal is not entertained. It will be open for the appellant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do with the nature of the order passed by the CESTAT. It may be very will for the appellant to say that it is only raising an issue pertaining to limitation but the provision does not speak about the issues raised in the appeal, on the other hand, it speaks about the nature of the order passed by the Tribunal. If the order passed by the Tribunal which is impugned before the High Court relates to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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