TMI Blog2014 (10) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- In view of the judgment of the Supreme Court in Naveen Chemicals (1993 (9) TMI 107 - SUPREME COURT OF INDIA), we are of the view that the issue raised in the appeal has a direct and proximate relationship to the rate of duty within the meaning of Section 35-G and the issue as to whether the assessee was or was not entitled to the benefit of the exemption, cannot be decided in these proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;s trade mark and also holding that since the issue of trade mark and availability of the SSI exemption having been decided in the manner in favour of the applicant Company, going into other issues framed by the learned adjudicating authority may be redundant exercise for which all the appeals are allowed? A preliminary objection has been taken on behalf of the assessee to the maintainability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Naveen Chemicals Mfg. Trading Co. Ltd. Vs. Collector of Customs,1 the Supreme Court held that the expression relation must mean a direct and proximate relationship to the rate of duty and to the value of goods for the purposes of assessment. The Supreme Court held that a dispute as to the classification of goods and as to whether or not they are covered by an exemption notification relates dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itled to the benefit of the exemption, cannot be decided in these proceedings. Hence, the appeal would not be maintainable on that ground. The appeal is, accordingly, dismissed for the aforesaid reason only on the ground of maintainability. Since the Revenue would require a certified copy of the judgment of the Tribunal for filing an appeal before the Supreme Court, we permit the Revenue to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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