TaxTMI 
TaxTMI 
2022 (1) TMI 382
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....AT' for short) raising the following substantial questions of law:- 1) Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that Toll Plaza, Lay-bys, Pedestrian/Cattle Crossing, Highway traffic management Systems, Administrative, operation and maintenance of Base camp, Highway lighting, landscaping road furniture and facility road side, as part of the road construction having no separate existence and are meant only for the purpose of road, hence the same is not liable to service tax? 2) Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the extended period of limitation is not invocable? 3) Whether on the facts and ....
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....l. 3. Learned counsel for the respondent - assessee has raised a preliminary objection regarding the maintainability of the appeal under Section 35G of the Act. Learned counsel placed reliance on the following judgments:- 1) Commissioner of Central Excise, Mangalore vs. Mangalore Refineries and Petrochemicals Ltd., [2011 (270) ELT 49 (Kar.)]; 2) Commissioner of Customs, Bangalore - 1 vs. M/s Motorola India Ltd., [2019 (368) ELT 3 (SC)]; 3) Commissioner of Central Excise, vs. M/s Such Silk International Ltd., [2021-TIOL- 2102-HC-KAR-CUS]. 4. In reply to the said preliminary objection, learned counsel for the appellant - Revenue made an endeavor to contend that the appeal is maintainable before this Court sinc....
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....n the basis of the discussion that has preceded, it must therefore be held that before admitting an appeal under Section 130- E(b) of the Customs Act, the following conditions must be satisfied: (i) The question raised or arising must have a direct and/or proximate nexus to the question of determination of the applicable rate of duty or to the determination of the value of the goods for the assessment of duty. This is a sine qua non for the admission pf the appeal before this Court under Section 130-E(b) of the Act. (ii) The question raised must involve a substantial question of law which has not been answered or, on which, there is a conflict of decisions necessitating a resolution. (iii) If the Tribunal, on cons....
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....the conditions of the exemption notification by not utilizing the imported materials for manufacturing of the declared final product and was, therefore, liable for payment of duty, interest and penalty. Neither any question with regard to determination of rate of duty arises not a question relating to valuation of goods for the purposes of assessment arises in the present case. The appeals also do not involve determination of any question relating to the classification of goods, nor do they involve the question as to whether they are covered by the exemption notification or not. Undisputedly, the goods are covered by the said notification. The only question is as to whether the assessee has breached the conditions which are imposed....