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2013 (6) TMI 120 - ALLAHABAD HIGH COURTCondonation of delay - SSI Exemption - Brand name - purification of water - held that:- The reasons given in the affidavit explaining the delay are bonafide and the delay was due to error and mistakes which took place in finalising the draft and it cannot be said that the appellant was negligent in filing the appeal. Sufficient grounds have been made out to condone the delay in filing the appeal. - Delay condoned - decided in favor of assessee. Maintainability of appeal before High Court - SSI Exemption - whether issue of SSI exemption is an issue of determination of rate of duty - held that:- since the question raised in the appeal relates to eligibility of the goods manufactured by the assessee for exemption under Notification No.1/93-C.E. dated 28.2.1993 and goods were manufactured without payment of duty and no assessment had taken place, the proceedings initiated under Section 11-A were for determination of duty liability in which the eligibility of the said goods for exemption was disputed. The question of exemption is directly and proximately related to the rate of duty for the purposes of assessment of excise duty payable by the respondent. The appeal on the said question is clearly excluded under Section 35-G and can be filed by the revenue before the Apex Court under Section 35-L of the Act. Thus the preliminary objection of the respondent regarding maintainability of appeal is upheld and Central Excise Appeal Defective No.- 402 of 2005 is held not maintainable under Section 35-G of the Act. - The appeals are maintainable before Apex Court - Decided against the revenue.
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