2011 (1) TMI 511 - KARNATAKA HIGH COURT - Central Excise

Head Note / Extract:
Substantial question of law - Rate of duty of excise - whether the assessee is entitled to exemption from payment of excise duty in respect of Sweetmeats manufactured by them - the question involved in this appeal relates to the rate of duty of excise - It is to be decided by the Apex Court and not by this court - Hence, the appeal is not maintainable - Liberty is reserved to the appellant to approach the Apex Court u/s 35L of the Central Excise Act, 1944 - Accordingly, appeal is dismissed