COMMISSIONER OF CENTRAL EXCISE Vs. ZYDUS HEALTHCARE

JUDGEMENT

(1.) This statutory appeal has been filed by the Commissioner of Central Excise, Customs and Service Tax, Siliguri, against a final order dtd. 28/2/2024, 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 Sec. 35G(1) of the Central Excise Act, 1944, which reads as follows:-

(3.) A bare perusal of the above provision of law clearly reveals that no appeal shall lie before the High Court from any order passed by the learned Tribunal (on or after the 1st day of July, 2003) if it is an order which relates among other things to the 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.