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TMI Blog2014 (11) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel with Satish Kumar and Santosh Kumar Jha, Advocates, for the Petitioner. Shri Prabhat Kumar and R.P. Singh, Advocates, for the Respondent. ORDER C.M. No. 18535/2014 in CEAC 96/2014; C.M. No. 18538/2014 in CEAC 97/2014; C.M. No. 18543/2014 in CEAC 98/2014 : Exemption allowed subject to all just exceptions. Applications stand disposed of. CEAC 96/2014 and C.M. Nos. 18533-18534/2014; CEAC 97 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cleared as such or layered with carbon paper and this did not amount to manufacture and therefore no Excise duty was leviable. This contention, it is apparent from the order of the Tribunal, has been accepted. But the said contention when raised before the Adjudicating Authority, was rejected. 3. The proposed question of law mentioned in the grounds of appeal is as under :- "Whether the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination of 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. The question whether rate of duty would include the question of levy of duty was decided by this Court in Commissioner of Service Tax v. Ernst and Young Pvt. Ltd. - 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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