2014 (9) TMI 416

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....ional court fees. Learned counsel for the respondent states that he has no objection in case the delay in filing of the appeal is condoned. Application is allowed. CEAC No. 7/2013 Impugned order passed by the Customs, Excise, Service Tax Appellate Tribunal dated 12th March, 2012 [2012 (27) S.T.R. 409 (Tribunal)] has been made subject matter of challenge by the respondent-Hero Honda Motors Limited before the Supreme Court in Civil Appeal No. 5543/2012. The said appeal was admitted vide order dated 9th August, 2012. 2. Revenue, i.e., Service Tax authorities, are also aggrieved by the observations and findings recorded in the said order dated 12th March, 2012 and have approached the High Court by way of the present appeal under Section....

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....e form of a memorandum of appeal precisely stating therein the substantial question of law involved.  (3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. (4) The appeal shall be heard only on the question so formulated, and the respondent shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question. Provided that nothing in this sub-section shall be deemed to take away abridge the power of Court to hear, for reasons to be recorded, the appeal or any other substantial question of law not formulated by it, if it is satisfied that the case involves such question. (5) The High Court shall decide the qu....

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....al made under section 35G; or (ii)     On a reference made under Section 35G by the Appellate Tribunal before the first day of July, 2003; (iii)    On a reference made under Section 35H, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after the passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or (b)     any order passed before the establishment of the National Tax Tribunal by the Appellate Tribunal 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."....

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....ion of limitation but also with the question of valuation. It so happens that in the present case, the issue with regard to the valuation of the taxable services was decided in favour of the Revenue but, because the extended period of limitation was not invokable, as per the Tribunal, the respondent-assessee did not prefer any appeal against the said order. But, the order which is impugned before us deals with both the issues, that is, the issue of valuation of taxable services as also the issue of limitation. The mere fact that the appellant is only aggrieved by the decision on the point of limitation would not make an appeal from the impugned order maintainable before this Court because it is not the issue raised in the appeal which are m....