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2020 (4) TMI 341 - HC - Central ExciseMaintainability of appeal - appeal; to High Court - issue relates to taxability or excisability of goods - primary objection taken by the Assessee is that this case would not be covered under Section 35G of the Central Excise Act, 1944 but under Section 35L of the Act as the basic question for determination relates to taxability or excisability of goods - HELD THAT:- From Section 35L(1) (b) of the Act it is evident that the appeal shall lie to the Supreme Court on the question in relation to rate of duty of excise or value of goods. Sub-Section(2) of Section 35L of the Act clarifies that the rate of duty shall include the determination of taxability or excisability of goods. In the present case, the claim of the Assessee was that the activity carried out by it was manufacture and hence was covered under exemption notifications. The issue is for determination of the taxability. The case would be covered by Section 35L of the Act because taxability depends on whether the activity carried out by the Assessee is manufacture or not - the appeal is dismissed as not maintainable.
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