TaxTMI 
TaxTMI 
2017 (12) TMI 1436
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....G (2) of the Central Excise Act, 1944 has been filed by the appellant - Department against order dated 29.09.2016 (Annexure A/1) passed by the learned Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi by which penalty imposed on the respondent has been set aside. 2. Learned counsel for the respondent has drawn our attention to a copy of order dated 06.02.2017 passed by the Supreme Court in Civil Appeal Diary No (s).1835/2017 [AVTEC Limited v. Commissioner of Central Excise, Indore] and submitted that against order in respect of differential duty due to the revised valuation of FOC materials supplied by GMI, direction issued by the Appellate Tribunal, that the original Authority shall recalculate the exact quant....
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....ion'. The Explanation says that the expression 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 purposes/of assessment should be enhanced or reduced having regard to certain matters that the said Act provides for. Although this Explanation expressly confines the definition of the said expression to Subsection 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 ex....
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....fore we examine other judgments, it is important to examine the language of Section 35G in the bracketed portion which relates to matters in which appeal is to be filed before the Supreme Court. Section 35L of the F. Act is specific. The words/expression used is "determination of any question in relation to rate of duty or value for the purpose of assessment". The word 'any' and expression 'in relation to' gives appropriately wide and broad expanse to the appellate jurisdiction of the Supreme Court in respect of question relating to rate of tax or value for the purpose of assessment. Further, if the order relates to several issues or questions but when one of the questions raised relates to "rate of tax" or valuation in the ....