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2020 (2) TMI 590 - HC - Central ExciseMaintainability of appeal - Section 35G of the Central Excise Act, 1944 - eligibility for benefit of Exemption N/N. 39/2001-CE dated 31.07.2001 - goods manufactured on such plant and machineries that were installed after cut off date 31.12.2005 - expansion of the unit after cut-off date 31.12.2005 - extended period of limitation - HELD THAT:- Reliance can be placed in the case of COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE VERSUS M/S RATNAMANI METALS AND TUBES LTD. [2019 (9) TMI 1275 - GUJARAT HIGH COURT] where it was held that The applicability of Notification No.108/95-CE dated 28.8.1995 is subject matter of the appeal. Such notification has a direct bearing on the determination of the rate of duty for the purposes of assessment. Under the circumstances, in the light of the provisions of section 35G read with section 35L of the Central Excise Act, 1944, these appeals are not maintainable before this court. The present Tax Appeal is not maintainable before this Court and the only remedy available to the revenue is to file an appeal before the Supreme Court under Section 35L of the Act 1944 - Appeal disposed off.
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