- (1.) At the outset we refer to our order dated 8th July, 2019 which is as follows: "Re : GA 794 of 2019:- Sufficient cause is shown. The delay in filing the appeal is condoned. We direct the department to register the appeal immediately. The application for condonation of delay (GA 794 of 2019) is allowed. Re : CEXA 29 of 2019 with GA 795 of 2019:- Having heard learned counsel for the parties, it appears that a substantial question has arisen as to whether this appeal relates directly or indirectly to the rate of service tax and valuation of goods. Mr. Chakraborty, learned senior advocate appearing for the respondent, submits that the question of law proposed to be raised by the appellant/revenue has a relationship with the rate of duty and valuation of goods. Under the applicable Section 35G of the Central Excise Act, 1944, the Supreme Court alone has jurisdiction to determine the same and that this Court has no jurisdiction, he submitted. Mr. Maity, learned advocate for the appellant, argues that no such question is involved. In those circumstances, we admit the appeal to be heard on the question of jurisdiction of this Court, as a preliminary issue and only if that objection fails, on the questions suggested in paragraph 24(i) and (iii), of the petition which are as follows :- i) Whether the respondent is required to pay service tax on gross amount charged to avail the benefits of the Notification dated 19/2003-ST dated 21.08.2003 and Notification NO. 1/2006-ST dated 01.03.2006 ? ii) Whether the works contract in between 2002 to 2006 executed by and between the respondent and their clients in two phases one for "supply of plant, machinery and equipments" and other for "works and services" can the said two agreements be considered as turnkey projects and covered under the definition of "works contract" which has come into effect from 01.07.2007 ? In the facts and circumstances of the case, we direct that the appeal shall at least for the time being be heard out on the available papers. All formalities are dispensed with. Only if the preliminary point fails, filing of paper books shall be considered. Set down the appeal for hearing on and from 22nd July, 2019. The stay application (GA 795 of 2019) is disposed of."
(2.) Today, the appeal came up for hearing. The only issue which was canvassed before us was whether the subject matter of this appeal involved 'determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment'.
(3.) This is provided in Section 35L (1b) of the Central Excise Act , 1944. Sub- Section (2) clarifies that the determination of the above question shall include the determination of taxability or excisability of the goods. The above section provides that if the issue in appeal relates to any of the above matters then the appeal lies to the Supreme Court. Mr. Chakraborty, learned senior advocate for the respondent, submitted that this court had no jurisdiction, as the above questions were involved.;