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2010 (12) TMI 797 - HC - Central ExciseAppeal under Section 35G - Classification - Section 35G of the Act lays down that an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, not being an order relating, amongst other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment - In the circumstances, in the light of the decision of the apex court in the case of Navin Chemicals Mfg. & Trading Co. Ltd. v. Collector of Customs (1993 -TMI - 43621 - SUPREME COURT OF INDIA), the classification dispute having a direct nexus to the determination of the rate of duty, the present appeal which relates to a classification dispute would not be maintainable under Section 35G of the Act to the High Court - The Tribunal has also recorded that the assessee had submitted that the Supreme Court had also considered this issue in M/s. Virlon Textile Mills, (2007 -TMI - 1260 - SUPREME COURT OF INDIA) and that, there were several other decisions of the Tribunal subsequent to the decision of the Larger Bench on the same issue in favour of other 100% EOUs - Considering the fact that the issue was no longer res-integra and stood decided in favour of the assessee, the Tribunal allowed the appeal in favour of the assessee.
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