TMI Blog2015 (1) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes of assessment. In the circumstances, the present appeal which relates to the applicability of the 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 not maintainable. - C.M.A.No.2424 of 2007 - - - Dated:- 21-11-2014 - MR. R.SUDHAKAR AND MR. R.KARUPPIAH, JJ. For the Appellant : Mr. K. Mohanamurali, Standing Counsel For the Respondent : Mr. Raghavan Ramabadran for M/s.Lakshmikumaran JUDGEMEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Central Excise, by order dated 26.9.2005, confirmed the demand of duty as proposed in the show cause notice and imposed penalty and interest. 2.3. The first respondent preferred an appeal to the Tribunal. The Tribunal, on an interpretation of the said Notification dated 1.3.2002, allowed the appeal filed by the first respondent with a direction to the Commissioner of Central Excise to verify the particulars of export to see whether the goods supplied under Form 'H' were exported and pass fresh orders. 2.4. Aggrieved by the said order, the department has filed the present appeal on the questions of law, referred supra. 3. We have heard the learned Standing Counsel for the department and the learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y confines the definition of the said expression to sub-section (5) of Section 129-D, it is proper that the said expression used in the other parts of the said Act should be interpreted similarly. The statutory definition accords with the meaning we have given to the said expression above. Questions relating to the rate of duty and to the value of goods for purposes of assessment are questions that squarely fall within the meaning of the said expression. A dispute as to the classification of goods and as to whether or not they are covered by an exemption notification relates directly and proximately to the rate of duty applicable thereto for purposes of assessment. Whether the value of goods for purposes of assessment is required to be incr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial question of law. (emphasis supplied) 6. In the present case, the issue that arises for consideration is what will be the rate of duty that is payable by the first respondent, but for the notification in question. Therefore, the objection of the learned counsel for the first respondent is sustained. 7. The above said view of this Court is fortified by a decision of the Gujarat High Court in Commissioner of Central Excise v. JBF Industries Ltd., 2011 (264) ELT 162 (Guj.), wherein it is held as under: 10. In the light of the aforesaid judicial pronouncements, it is apparent that the question as to the applicability of a notification or a circular which has a bearing on the determination of the rate of duty is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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