TMI Blog2015 (11) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... to the applicability of Notification No.14/2002-CE dated 01.03.2002 which has a direct bearing on the determination of the rate of duty for the purposes of assessment. Under the circumstances, in the light of the provisions of section 35G read with section 35L of the Central Excise Act, 1944 these appeals are not maintainable before this court - Decided against Revenue. - TAX APPEAL NO. 331 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal by proposing the following questions, stated to be substantial questions of law: (A) Whether in the facts and on the circumstances of the case, the larger Bench of the Customs, Excise and Service Tax Appellate Tribunal has committed substantial error of law in interpreting Notification No.14/20002-CE dated 01.03.2002 and consequently holding that exemption under Sr.No.12 in terms of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the case, the Tribunal has committed substantial error of law in holding that decision taken in the case of CCE Ludhiana vs. Prem Industries, Simplex Mills Co. Limited vs. CCE and Morarjee Gokuldas Spinning and Weaving Co. Ltd. vs. CCE were correct interpretation of exemption Notification No.14/20002-CE dated 01.03.2002, without recording findings on the distinguishing points of contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this court has held that the question as regards the applicability of a notification or a circular, which has a direct bearing on the rate of duty is a question which has a direct and proximate relationship to the rate of duty and value of the goods for the purposes of assessment. It was submitted that the above decision would be squarely applicable to the facts of the present case, under the ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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