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2016 (9) TMI 618 - HC - CustomsMaintainability of appeal - Section 35G of the Central Excise Act, 1944 - Demand of differential duty - denial of Exemption Notification No.08/1996 dated 23.07.1996 - tenacity with 14% variance - Nylon Filament Yarn - Chapter 54 of the Central Excise Tariff Act, 1985 - test of samples - denier range of yarn above permissible limit - Whether the appeal filed by the appellant under Section 35G of the Central Excise Act 1944, is maintainable when the same relates to the rate of duty of excise, as raised in the substantial question of law by the appellant? - Held that: - Section 35G makes it clear that an appeal to High Court shall lie, provided it not being an order relating, among 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 purpose of assessment - the issue relates to the claim for exemption under the exemption notification, whether exemption applicable to the appellant or not. The conditions in the notification for the tolerance limit of nylon yarn have not been fulfilled by the appellant. Any dispute relating to rate of duty, cannot be decided under Section 35G of the Act - appeal not maintainable. Maintainability - appeal pending for a period of 10 years - want of jurisdiction - Held that: - where there is a lack of inherent jurisdiction of the Court, the decree is then said to be a 'nullity'. Just because the case pending for a period of 10 years, it cannot be made maintainable as any judgement made in the lack of jurisdiction will be a nullity anyway - appeal not maintainable. Merits of the case need not be considered - appeal dismissed - decided against appellant.
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