TMI Blog2014 (11) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... f any question having a relation to the rate of duty of Excise or to the value of goods for the purpose of assessment. Appeals on the said two issues are maintainable before the Supreme Court under Section 35L of the Act. - present appeals are not maintainable before the High Court and are accordingly directed to be returned - Decided against Revenue. - CEAC Nos. 96, 97 & 98 of 2014 and C.M. Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... donation of delay. 2. Before issuing notice on the applications for condonation of delay, we deem it appropriate to examine whether the present appeals would be maintainable under Section 35G of the Act as the issue adjudicated by the Order-In-Original and in the appellate proceedings relates to chargeability or levy of Excise duty i.e. whether the respondents assessees were engaged in manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two layers of paper (the final product emerged in market parlance known as Computer Stationery ) amount to manufacture as per Section 2(f) of the Central Excise Act 1944. 4. Thus, the issue raised in the present appeals relate to the question whether or not on the activity undertaken amounts to manufacture and accordingly, Excise duty was leviable/payable. 5. Under Section 35G of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-section 2 has been inserted to Section 35L of the Act and the same reads as under :- (2) For the purposes of this Chapter, the determination of any question having a relation to the rate of duty shall include the determination of taxability or excisability of goods for the purpose of assessment. 7. Thus, the question having relation to rate of duty includes determination of taxability or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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