TMI Blog2008 (2) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... anjeev Kaushik, Advocate, for the appellant. Shri Vishwanath Shukla, Advocate, for the respondent. [Judgment per : Satish Kumar Mittal, J]. 1. The instant appeal filed by the revenue under Section 35-G of the Central Excise Act, 1944 (hereinafter referred to as `the Act') is directed against the order dated 27.9.2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as `the Tribunal') by raising the following substantial question of law:- Whether a plant which is entirely dependent on another unit for its operation having common power connection, common boiler, common storage for raw material, common water treatment plant, common entrance and sharing common financial status and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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), if the High Court is satisfied that the case involves a substantial question of law. Learned counsel submits that no appeal lies to the High Court against the order of the Tribunal when the impugned order relating to the determination of any question having a relation to the rate of duty of excise. He further submits that granting or not to granting the benefit of certain notification is a dispute pertaining to the rate of excise duty. If the benefit is granted under the exemption notification, then less duty will be chargeable, if not, then higher duty wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the expression i.e. "order relating to the determination of any question having a relation to the rate of duty of excise." 3 . On the other hand, learned counsel for the appellant submitted that the appellant is questioning the granting of benefit of exemption to the assessee under the notification Nos.6/2000-C.E., dated 1.3.2000, 3/2001-C.E., dated 1.3.2001 and 6/2002-C.E., dated 1.3.2002, but that itself does not amount that the question involved in this appeal is with regard to the determination of the rate of excise duty. However, learned counsel for the appellant could not cite any contrary judgment to the judgment cited by the counsel for the respondent. 4. After considering the preliminary objections raised by the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides a definition of it `for the purposes of this sub-section'. The Explanation says that the expression includes the determination of a question relating to the rate of duty; to the valuation of goods for purposes of assessment; to the classification of goods under the Tariff and whether or not they are covered by 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 129D, it is proper that the said expression used in the other parts of the said Act should be interpreted similarly. The statutory definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H) has held that if the substantial question of law raised in the appeal pertains to the valuation of the goods for the purpose of levying excise duty, the only remedy available to the Department is to file an appeal before the Supreme Court under Section 35L of the Act. 7. In view of this legal position, the substantial question of law raised in this appeal, which is stated to have been arising from the Tribunal, is relating to the determination of a question having relation to the rate of duty of excise, therefore, in our opinion, for determination of such question the appeal does not lie to this court and the same has to be filed before the Supreme Court under Section 35L of the Act. 8 . In view of the above and on a conjoint readin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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