TMI Blog2011 (3) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the exemption is wrongly claimed. The assessee contends that exemption is applicable to the transaction in question, whether the assessee was entitled to exemption under the notification is a matter which falls within the phrase ‘determination of rate of duty payable’, which, only the Apex Court is competent to decide in an appeal filed under Section 35L of the Central Excise Act, 1944 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and it had wrongly claimed the benefit and therefore, they issued a demand demanding a sum of ₹ 12,10,224/- as the duty payable with interest and an equal amount of penalty. The said demand was challenged by the assessee before the original authority who sustained the demand, against which an appeal came to be filed before the Commissioner of Central Excise (Appeals II), Bangalore which wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee contends that exemption is applicable to the transaction in question. Unless the question whether the exemption is applicable or not is decided, the question of going into limitation does not arise. However, whether the assessee was entitled to exemption under the notification is a matter which falls within the phrase determination of rate of duty payable , which, only the Apex Court is com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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