2014 (11) TMI 1001

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....R. V. KAMESWAR RAO, JJ For the Petitioner : Ms. Bhuvneshwari Pathak, Advocate For the Respondent : Mr. Sujit Ghosh, Mr. Rajeev Roy, Mr. Shashank Shekhar, Advocates ORDER The Commissioner of Service Tax has filed these two appeals under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 impugning the order passed and the findings recorded by the Cu....

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....2014, Sub-Section 2 to Section 35L of the Central Excise Act, 1944 has been inserted and the Sub-Section reads:- "For the purposes of this Chapter, the determination of any question having a relation to the rate of duty shall include the determination of taxability or excisability of goods for the purpose of assessment." As the issue/question in these appeals relates to levy or exigibi....