TaxTMI 
TaxTMI 
2011 (8) TMI 99
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....under the said Notification." 3. At the time of final hearing, a preliminary objection was raised by learned counsel for the assessee to the effect that the appeal is not maintainable and in fact the appropriate remedy for the Revenue would be to approach the Supreme Court under Section 35-L of the Central Excise Act, 1944. 4. It was contended that the question involves duty exemption on goods, which in turn concerns the rate of duty on the goods. In such a case, Section 35-G of the Central Excise Act, 1944 excludes the jurisdiction of the High Court to entertain an appeal. In our opinion, the preliminary objection has no merit. 5. The relevant portions of Section 35-G of the Central Excise Act, 1944 read as follows:- 35-G. Appeal to High Court.-(1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (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 the purposes of assessment), if the High Court is satisfied that the case involves a substantial que....
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....toms Act, 1962. The Section deals with the powers of the Central Board of Excise and Customs and the Collector of Customs to call for and examine the record of any proceedings before an authority subordinate thereto and to examine the legality or propriety thereof. The Explanation says that the words "determination of a rate of duty in relation to any goods ... ... ... for the purposes of assessment" 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 the purposes of assessment should be enhanced or reduced having regard to certain matters that the Customs Act provides for. 8. In paragraph 11 and 12 of the Report, the Supreme Court held: "11. 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 e....
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....s of the Union, a cess to be called the Education Cess, to fulfil the commitment of the Government to provide and finance universalised quality basic education. (2) The Central Government may, after due appropriation made by Parliament by law in this behalf, utilise, such sums of money of the Education Cess levied under sub-section (11) of section 2 and this Chapter for the purposes specified in sub-section (1), as it may consider necessary. 92. ............. 93. Education Cess on excisable goods.- (1) The Education Cess levied under section 91, in the case of goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), being goods manufactured or produced, shall be a duty of excise (in this section referred to as the Education Cess on excisable goods), at the rate of two percent, calculated on the aggregate of all duties of excise (including special duty of excise or any other duty of excise but excluding Education Cess on excisable goods) which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue), under the provisions of the Central Excise Act, 1944 (1 of 1944) or under any....
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....e under sub-section (3) of Section 3 of the said Act mentioned in the said notification?" 14. The Jammu & Kashmir High Court took the view that the question posed would not fall within the parameters of Section 35-G of the Central Excise Act but within the parameters of Section 35-L thereof. This is what the Jammu & Kashmir High Court had to say in paragraphs 7 to 9 of the Report:- "7. The aforesaid judgment [Navin Chemicals] is followed by Bombay High Court in Commissioner of Customs and C. Ex., Goa v. Primella Sanitary Products (P) Ltd. 2002 (145) ELT 515 (Bom). The Punjab and Haryana High Court has also considered the scope of Section 35L(b) of the Act in Commissioner of Central Excise, Chandigarh v. Suraj Udyog Ltd. 2003 (158) ELT 684 (P&H). Reference may also be made to the Rajasthan High Court decision in Laxmi Udyog v. Commissioner of Central Excise, 2002 (142) ELT 27 (Raj). The Delhi High Court also had the occasion to consider the scope of Section 35L of the Central Excise Act, 1944 in Perfect Electric Concern Pvt. Ltd. v.Assistant Collector, 2000 (118) ELT 578 (Del). 8. The Bombay High Court in Sterlite Optical Technologies Ltd. v. Commission....