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2015 (1) TMI 78 - HC - Central ExciseBenefit of the Notification 23/2003 - Benefit to imported resin, Tenax paste and Hardner - As per Notification, goods manufactured wholly from imported raw materials and cleared by an EOU to DTA are exempted from the duty of excise equal to that leviable on such goods manufactured and cleared by other DTA units - what will be the rate of duty that is payable by the first respondent - Held that:- it is apparent that the question as to the applicability of a notification or a circular which has a bearing on the determination of the rate of duty is a question which has a direct and proximate relationship to the rate of duty and to the value of goods for purposes of assessment. In the circumstances, the present appeal which relates to the applicability of the above referred circular, relates directly to the determination of rate of duty for the purpose of assessment and as such, in the light of the provisions of Section 35G read with Section 35L of the Act, this Court has no jurisdiction to entertain the appeal. - Following decision of Commissioner of Central Excise v. JBF Industries Ltd. [2010 (12) TMI 437 - GUJARAT HIGH COURT] - appeal is not maintainable and accordingly, the same is dismissed giving liberty to the appellant to pursue the matter before the appropriate forum - Decided against Revenue.
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