TaxTMI 
TaxTMI 
2014 (5) TMI 170
X X X X Extracts X X X X
X X X X Extracts X X X X
.... therefore, heard the learned Senior Counsel for the respondent and the learned Senior Standing Counsel for Central Board of Excise and Customs on the preliminary objection. 2. The objection raised, and the arguments of the learned Senior Counsel for the respondent, on the issue of maintainability, are that the substance of all these appeals, as reflected by the questions of law sought to be raised, would fall within the exclusion carved out in sub-section (1) of Section 35G of the Act, as it stood at the relevant point of time. The argument is that the orders of the Tribunal which are impugned in these appeals are those relating to determination of questions having a relation to the rate of duty of excise and therefore, would get exc....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... that gets excluded under Section 35G. 4. The ratio of the precedents cited in support of the objection as to maintainability is that the question as to whether any goods are excisable or not, would also fall within the exclusion in terms of sub-section (1) of Section 35G and that the bifurcation of jurisdiction between the Supreme Court and the High Courts seems to be clearly intended, also to exclude conflict of opinions between the different High Courts on matters which relate to issues having national impact in the fiscal scenario. We see abundant substance and support for this view in the manner in which the provisions of Section 35G relating to exclusion of jurisdiction of the High Court need to be understood. Section 35G(1) pro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion 35L. 5. Thinking a little deeper, if we were to understand the classification on jurisdiction to be that what would fall before the Apex Court are only appeals either as to the rate of duty or as to the value of goods for the purpose of assessment, we may immediately note that rate of tax is a prescription of the Parliament and it is not part of judicial function to tinker with the rate of tax. This has also been noticed in Karnataka State Beverages Corpn. Ltd. (supra). Secondly and more importantly, if we were to find jurisdiction with the High Courts to decide as to whether there could be levy of duty of excise in relation to a particular situation, incidence or goods, that would be conceding to the position that what would be ....