TMI Blog2010 (12) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment - Hence, in the light of the provisions of Section 35G read with Section 35L of the Act, this Court has no jurisdiction to entertain the appeal - Hence, the appeal is dismissed as not maintainable, with no order as to costs. - 2205 of 2009 - - - Dated:- 15-12-2010 - Harsha Devani and H.B. Antani, JJ. REPRESENTED BY : Shri Varun K. Patel, Standing Counsel, for the Appellant. Shri Paresh M. Dave, Advocate, for the Respondent. [Order per : Harsha Devani, J. (Oral)]. - In this appeal under Section 35G of the Central Excise Act, 1944 (the Act), the Commissioner of Central Excise, Vapi has challenged order dated 25th February, 2009 [2009 (246) E.L.T. 286 (Tribunal)] made by the Customs, Excise and Service Tax Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of M/s. Modern Petrofils Ltd., it is not permissible for the revenue to discriminate between two assessees by accepting the decision in the case of one assessee and challenging the same in respect of another. 4. On the other hand, Mr. Varun Patel, learned Standing Counsel appearing on behalf of the appellant has submitted that the controversy involved in the present case is well within the jurisdiction of this Court and as such, the appeal is maintainable. 5. Briefly stated, the facts of the present case are that the assessee had not paid National Calamity Contingent Duty levied on Polyester Filament Yarn falling under Chapter 54 at the time of its clearances to 100% EOU. A show-cause notice came to be issued to the assessee whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court and not before the High Court. 9. The Bombay High Court in the case of Sterlite Optical Technologies Ltd. v. Commissioner of Central Excise, Aurangabad, 2007 (213) E.L.T. 658 (Bom.) has held thus : 22. The word assessment is used as meaning sometimes the computation of rate of duty, sometimes the assessable value of goods and sometimes the whole procedure laid down under the Act for imposing duty liability upon the manufacturer or importer. The word assessment is, thus, capable of bearing a very comprehensive meaning; in the context, it can comprehend the whole procedure for ascertaining and imposing duty liability. The word levy was interpreted by the Supreme Court in the case of Asstt. Collector of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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