Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 695 - HC - Central ExciseMaintainability of appeal - Notification 13/98-CE dated 2.6.1998 - Held that:- the duty has to be re-determined without extending the benefit of the Notification No.13/98-CE dated 2.6.98 together with interest and penalty under Section 11AC. The contention of the learned counsel for the appellant is that the rate of duty on the goods should be in terms of the Notification No.13/98-CE dated 2.6.98, whereas the department's contention is that the benefit of the notification dated 2.6.98 will not be applicable to the appellant and as a result import duty is to be charged on merit. Question raised by the appellant directly and proximately is relating to the rate of duty applicable to the goods cleared to DTA and contested by the Revenue, an appeal to determine any question having relation to the rate of duty would therefore not lie before this Court - Appeal not maintainable.
|