2014 (5) TMI 537

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....ddy, Advocate, for the Respondent. JUDGMENT This appeal is filed by the Revenue being aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short 'CESTAT'), in Appeal No. ST/60/2005, dated 7-8-2007 [2007 (8) S.T.R. 470 (Tri.-Bang.)] wherein the findings given that the services rendered by the respondent would relate to info....

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.... of the Act :- (a)     Dispute relating to the duty of excise payable on any goods; (b)     The value of the goods for the purposes of assessment; (c)     A dispute as to the classification of goods; (d)     Whether those goods are covered by an exemption or not; (e)     Whether the v....

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....ection 35L(b) of the Act and not to the High Court under Section 35G." 3. In view of the above said proposition laid down by this Court in CEA No. 55/2007, dated 21-4-2011, the learned counsel appearing for the appellant submits that he may be permitted to approach the Hon'ble Supreme Court under Section 35L of the Act. 4. Following the above referred judgment of this Court in CEA.....