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of <h1>Tax Authority's Appeal Dismissed: Jurisdictional Limits Prevent Review of CESTAT Order on Value Addition Rate Under Section 35G(1)</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, SILIGURI Versus M/s ZYDUS HEALTHCARE</h3> COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, SILIGURI Versus M/s ZYDUS HEALTHCARE - TMI The Sikkim High Court, per Chief Justice Biswanath Somadder, dismissed the statutory appeal filed by the Commissioner of Central Excise, Customs and Service Tax, Siliguri, against the Customs, Excise and Service Tax Appellate Tribunal's (CESTAT) order granting the respondent a special rate of value addition @ 73.5%. The Court relied on Section 35G(1) of the Central Excise Act, 1944, which precludes High Court appeals from Tribunal orders 'relating... to the rate of duty of excise or to the value of goods for the purposes of assessment,' unless a substantial question of law arises. Since the appeal concerned valuation, the High Court held it lacked jurisdiction to entertain the matter. The Court granted liberty to the Commissioner to seek redressal before the Supreme Court. The appeal was accordingly disposed of.
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