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HIGH COURT OF SIKKIM : GANGTOK
BISWANATH SOMADDER, MEENAKSHI MADAN RAI
Commissioner Of Central Excise, Customs And Service Tax, Siliguri – Appellant
Versus
Zydus Healthcare – Respondent
| Table of Content |
|---|
| 1. appeal filed against cestat order concerning valuation. (Para 1) |
| 2. section 35g restricts high court appeals involving valuation. (Para 2 , 3) |
| 3. high court lacks jurisdiction to adjudicate valuation disputes. (Para 4 , 5 , 6) |
ORDER :
BISWANATH SOMADDER, C.J.
1.This statutory appeal has been filed by the Commissioner of Central Excise, Customs and Service Tax, Siliguri, against a final order dated 28th February, 2024, passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Kolkata, in Excise Appeal No. 657 of 2010. The learned CESTAT has held therein that the respondent is entitled to a special rate of value addition @ 73.5%, which is based on the actual value of the cost of raw materials and inventory reflected in the audited financial statement. According to the appellant, this observation of the learned Tribunal that the respondent is entitled to special rate of value addition @ 73.5%, is incorrect and bad in law.
2. We now refer to section 35G(1) of the Central Excise Act, 1944, which reads as follows:-
“35G. Appeal to High Court. —(1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the
An appeal against an order passed by the appellate tribunal involving the determination of the rate of duty or the valuation of goods for assessment purposes is not maintainable before the High Court....
Taxability of services under the business auxiliary service is a substantial question of law, necessitating appeals to the Supreme Court per Section 35L of the Central Excise Act.
Appeal to High Court - Indian Oil Corporation - Excise duty - If “among other things” matter relates to rate of duty of excise - Even if one of many issues relate to rate of duty, appeal would still ....
Customs, Excise and Service Tax - Appeal.
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