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2015 (1) TMI 318 - HC - Central ExciseSSI Exemption - Value of clearances - exemption under Notification No.8/2002-CE, dated 1.3.2002 - Maintainability of appeal - Held that:- The present appeal is filed under Section 35G of the Central Excise Act, 1944 and it is apposite to refer to Section 35G(1) of the Central Excise Act, 1944 - 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 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 not maintainable.
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