Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2017 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 795 - ALLAHABAD HIGH COURTMaintainability of appeal - Held that: - there is no dispute to the fact that the appeal involves the determination of the question having relation to the rate of duty of excise which inter-alia includes the exemption of the duty. A Division Bench of this High Court in the case of Commissioner of Custom and Central Excise Vs. Eco Products (I) Pvt. Ltd., [2013 (6) TMI 120 - ALLAHABAD HIGH COURT], in relation to Section 35 (G) and 35 (L) of the Central Excise Act held that where a question is based on the eligibility of the goods manufactured by the manufacturer for exemption under any notification, such question of exemption is directly and proximately related to the rate of duty for the purpose of assessment of excise duty payable and as such is excluded from the purview of appeal before the High Court under Section 35 (G) of the Act and the remedy is to file an appeal before the Apex Court under Section 35 (L) of the Act. Appeal dismissed being not maintainable.
|