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2019 (12) TMI 229 - HC - Central ExciseMaintainability of appeal - Appropriate forum - Jurisdiction of High Court - Refund or adjustment of the excise duty paid - Benefit of exemption in terms of notification No.56/2002-CE dated 14.11.2002 with reference to subsequent notification Nos.19/2008-CE dated 27.03.2008 and 34/2008? HELD THAT:- A perusal of Section 35-G of the Act shows that an appeal lies to this Court from every order passed in appeal by the Tribunal except in a case where the order relates, among other things, to determination of any question having relation to the rate of duty of excise or to the value of goods for purpose of assessment. While excluding the jurisdiction of the High Court to deal with the aforesaid issues, appeal has been provided directly from the order of the Tribunal, on the aforesaid issues, to Hon’ble the Supreme Court, as provided for in Section 35-L of the Act. Delhi High Court in Bharti Airtel Limited’s case [2013 (4) TMI 376 - DELHI HIGH COURT] had opined that for the purposes of consideration of the issue regarding maintainability of appeal before the High Court, nature of the order has to be considered and not the issue sought to be raised by the appellant. In fact this is evident from the plain language of Section 35-G of the Act, which provide that an appeal shall lie to the High Court from every order passed by the Tribunal not being an order relating to determination of any question having relation to the rate of duty of excise or to the value of goods for purpose of assessment. Thus, the consistent opinion of the courts is that the dispute, as to whether or not the assessee is covered by the exemption notification, relates directly or proximately to the rate of duty applicable thereto for the purpose of assessment, hence, High Courts will not have jurisdiction to entertain appeal pertaining to that, it being in exclusive jurisdiction of Hon’ble the Supreme Court - there are no substance in the argument raised by the learned counsel for the revenue that judgment of this Court deciding the validity of a notification will be a judgment in personam and not in rem and will apply only to the petitioners before the Court. As the opinion expressed by this Court was declaration of law, it will apply uniformly to all the assesses concerned without any exception, irrespective of the fact whether any party had approached the Court or not. The issue involved is regarding interpretation of exemption notifications dated 14.11.2002, 27.03.2008 and 10.06.2008, which will have effect or valuation of goods for the purpose of levy of duty, hence appeals before this Court will not be maintainable - appeal before this Court against the order passed by the Tribunal will not be maintainable as the jurisdiction to entertain the same would lie before Hon’ble the Supreme Court.
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