TMI Blog2015 (1) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... ip to the rate of duty and to the value of goods for purposes of assessment. In the circumstances, the present appeal which relates to the applicability of the above referred circular, relates directly to the determination of rate of duty for the purpose of assessment and as such, 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. - Following decision of Commissioner of Central Excise v. JBF Industries Ltd. [2010 (12) TMI 437 - GUJARAT HIGH COURT] - appeal is not maintainable and accordingly, the same is dismissed giving liberty to the appellant to pursue the matter before the appropriate forum - Decided against Revenue. - C.M.A. No. 2178 of 2009 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ications 8/97 and 23/2003, they are entitled for exemption of duty. 3. The Adjudicating Authority was of the view that since the tenax paste has been used only as raw materials and as such the assessee is not eligible for exemption, since the final product is not manufactured wholly from the raw materials produced or manufactured in India. The Adjudicating Authority was also of the view that the assessee had not used wholly indigenous raw material and also used imported raw material, the benefit of exemption stipulated in the above two notifications could not be extended to the assessee. Accordingly, the Adjudicating Authority confirmed the duty demanded in the show cause notice under Section 11 of the Central Excise Act and also levied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty of excise or value of goods for purposes of assessment would not lie before this Court. He placed strong reliance on the decision of the Supreme Court in Navin Chemicals Manufacturing and Trading Co. Ltd. v. Collector of Customs, 1993 (68) ELT 3 (SC), wherein it is held as under: 11. It will be seen that sub-section (5) uses the said expression determination of any question having a relation to the rate of duty or to the value of goods for the purposes of assessment and the Explanation thereto provides a definition of it for the purposes of this sub-section. The Explanation says that the expression includes the determination of a question relating to the rate of duty; to the valuation of goods for purposes of assessment; to the clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be heard by a Special Bench of CEGAT, whether or not a reference by CEGAT lies to the High Court and whether or not an appeal lies directly to the Supreme Court from a decision of CEGAT: does the question that requires determination have a direct and proximate relation, for the purposes of assessment, to the rate of duty applicable to the goods or to the value of the goods. (emphasis supplied) 9. The present appeal is filed under Section 35G of the Central Excise Act, 1944 and it is apposite to refer to Section 35G(1) of the Central Excise Act, 1944, which reads as under: Section 35G. Appeal to High Court. (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day ..... X X X X Extracts X X X X X X X X Extracts X X X X
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