Determination Of Value Of Excisable Goods For Assessment Falls Within Exclusive Jurisdiction Of Supreme Court: Jharkhand High Court

The Jharkhand High Court has held that the determination of the value of the excisable goods for the purpose of assessment falls within the exclusive jurisdiction of the Supreme Court of India under Section 35L of the Central Excise Act, 1944.

The bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan has observed that the appeals are not maintainable, and the same would lie before the Apex Court under Section 35L, as the jurisdiction of the High Court in such matters is specifically excluded under Section 35G and it falls within the exclusive jurisdiction of the Apex Court under Section 35L.

The department filed an appeal against an order passed by the tribunal under Section 35C of the Central Excise Act, 1944, where one of the issues involved relates to the determination of the valuation of excisable goods and/or the rate of duty of excisable goods, amongst other things, for the purpose of assessment.

The assessee contended that the appeal would lie before the Supreme Court under Section 35L. The jurisdiction of the High Court in such matters is specifically excluded under Section 35G, and it falls within the exclusive jurisdiction of the Supreme Court under Section 35L. An appeal against an order passed by the learned tribunal under Section 35C of the Central Excise Act, 1944, where one of the issues involved relates to the determination of the valuation of excisable goods and/or the rate of duty of excisable goods, amongst other things, for the purpose of assessment, would lie before the apex court under Section 35L.

The department contended that the assessee is raising premature and irrelevant objections in the matter, inasmuch as they are placing the question of law under dispute as 'dispute of valuation for assessment'. The department has raised the issue of non-admission of bona fide evidence with the CESTAT, Kolkata.

The court held that the word “for the purpose of assessment” means the order passed in the course of assessment, and all orders passed in the course of assessment involving determination of any question having a relation to the rate of duty or the valuation of goods or services cannot be subject matter of appeal before the High Court.

Counsel For Petitioner: Amit Kumar

Counsel For Respondent: K. Kurmy

Case Title: Principal Commissioner of Central G.S.T. & Central Excise, Ranchi Versus Bihar Foundary and Casting Ltd

LL Citation: 2024 LiveLaw (Jha) 18

Case No.: Tax Appeal No. 05 of 2020

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