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2016 (10) TMI 270 - PUNJAB & HARYANA HIGH COURTMaintainability - SSI Exemption - Valuation of goods and rate of duty - Corrugated Boxes not been exported but cleared for Home Consumption to manufacturers, who had further used the same in packing in the goods exported by them - Respondent submitted that identical issue subsequently came up for consideration in Madras High Court in Commissioner of C. Ex., Chennai-II versus Vadapalani Press [2015 (1) TMI 318 - MADRAS HIGH COURT] where in a case involving identical facts requiring interpretation of notification No. 8/2002-C.E., dated 1-3-2002, it was opined that the issue involved being regarding valuation of goods and the rate of duty, the appeal was not maintainable before the High Court- Held that:- appellant did not dispute the factual position especially the fact that Madras High Court opined that appeal before the High Court under similar circumstances requiring interpretation of notification granting SSI exemption limit was not maintainable as the issue was related to valuation of goods and the rate of duty. Therefore, by following the view expressed by Madras High Court, we find that the present appeals are not maintainable before this Court. - Decided against the Revenue
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