Case Law Details
Commissioner of Central Goods And Service Tax Vs Jain Poles Industries (Rajasthan High Court)
Introduction: The case of Commissioner of Central Goods And Service Tax vs Jain Poles Industries before the Rajasthan High Court revolves around the jurisdiction of high courts to entertain appeals concerning the determination of excise duty rates or the value of goods for assessment.
Detailed Analysis: The appellant, dissatisfied with the order of the Excise & Service Tax Appellate Tribunal, filed an appeal under Section 35G of the Central Excise Act, 1944. However, an objection to the maintainability of the appeal was raised, questioning the jurisdiction of the high court in such matters.
The crux of the argument lies in the interpretation of Section 35G(1) of the Act, which stipulates that appeals to the high court shall not lie concerning the determination of questions related to the rate of excise duty or the value of goods for assessment.
Counsel for the appellant contended that the case did not fall within the exception under Section 35G(1) as the dispute pertained to the withdrawal of Small Scale Industry (SSI) Exemption. However, counsel for the respondent argued that if SSI Exemption is withdrawn, it would result in excise duty becoming leviable, thereby falling within the exception under Section 35G(1).
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