advocate in framing the question, cannot change the nature/basis of the order of the Tribunal. In fact, whatever the nature of question proposed by the appellant, it is for the Court to formulate the substantial question of law in the context of the order being impugned. Therefore, if the order of the Tribunal is an order relating to a question having relation to the rate of duty or value of goods for the purposes of assessment, the jurisdiction of this Court is barred by virtue of Section 35G of the Act. In fact, the Punjab and Haryana High Court in Principal Commissioner of C.Ex.& S.T. Vs. Raja Dyeing, 2017(5) G.S.T.L. 231 has observed that the issue whether the appeal is maintainable or not has to be decided on the basis of the nature of order passed by the Tribunal i.e. whether it is an order that determines any question having relation to the rate of duty of excise or value of goods for the purposes of assessment. We are in respectful agreement with the view of the Punjab and Haryana High Court in Raja Dyeing (supra) on the above issue. Thus, we do not accept the above submission that the jurisdiction to entertain an appeal is determined by the question proposed by the Appellant. It is only determined by the nature of the order passed by the Tribunal and if not within the exclusion clause of Section 35G(1) of the Act, an appeal to this Court will be entertained.
