TMI Blog2020 (2) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... eal. Such notification has a direct bearing on the determination of the rate of duty for the purposes of assessment. Under the circumstances, in the light of the provisions of section 35G read with section 35L of the Central Excise Act, 1944, these appeals are not maintainable before this court. The present Tax Appeal is not maintainable before this Court and the only remedy available to the revenue is to file an appeal before the Supreme Court under Section 35L of the Act 1944 - Appeal disposed off. - R/TAX APPEAL NO. 776 of 2019 - - - Dated:- 6-2-2020 - MR.J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: Mr. Ankit Shah(6371) for the Appellant(s) No. 1 Mr. Hardik P Modh(5344) for the Opponent(s) No. 1 OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In all these appeals, the following common questions of law have been proposed by the appellant Revenue: (i) Whether in the facts and circumstances of the present case, CESTAT is correct in dropping the demand of Central Excise Duty on the Finished Goods which had been manufactured and cleared without proper documents by the manufacturing unit viz. Jamnagar Mobile Plant/Unit of M/s Ratnamani Metal Tubes Limited., and also without satisfying the condition of Notification No.108/95-CE dated 28.08.1995? (ii) Whether in the facts and circumstances of the present case, the CESTAT is correct in allowing the benefit of exemption notification to the respondents, without fulfillment of the conditions mentioned in the respectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... read with section 35L of the Central Excise Act, 1944, the appeal would lie before the Supreme Court and not before this court. In support of such submission, the learned advocate placed reliance upon the decision of this court in the case of Commissioner of Central Excise vs. JBF Industries Ltd., 2011(264) ELT 162 (Guj.), wherein this court has held that the question as regards the applicability of a notification or a circular, which has a direct bearing on the rate of duty is a question which has a direct and proximate relationship to the rate of duty and value of goods for the purposes of assessment. It was submitted that the above decision would be squarely applicable to the facts of the present case and hence, these appeals are no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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