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COMMISSIONER OF CENTRAL EXCISE Versus SHANTI PROCESSORS LTD

2015 (11) TMI 1164 - GUJARAT HIGH COURT

Maintainability of appeal before HC - Applicability of Notification No.14/2002-CE dated 01.03.2002 - determination of the rate of duty - Held that:- A perusal of the impugned order of the Tribunal clearly shows that the dispute involved in the present case relates 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 .....

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for the appellant in each of the appeals and Mr Dhaval Shah, learned advocate for the respondent in Tax Appeal No.332 of 2015 and Mr Paresh Dave, learned advocate for the respondent in Tax Appeals No.331, 333 and 341 of 2015. 2 By these appeals under section 35G of the Central Excise Act, 1944 the appellant-revenue has challenged the order dated 28th October, 2014 passed by the Customs, Excise and Service Tax Appellate Tribunal by proposing the following questions, stated to be substantial ques .....

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by the assessee? (B) Whether the conditions attached to Notification No.14/2002-CE dated 01.03.2002 provide that the benefit under the said notification can be available in relation to the products, which are subjected to actual payment of duty and not otherwise? (C) Whether in the facts and circumstances of the case, what is the scope of Explanation-II to Notification No.14/20002-CE dated 01.03.2002 and whether the legal fiction created thereunder includes textile yarns and fabrics subjected to .....

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of contentions raised by the Departmental Representative at the hearing by the Larger Bench of the Tribunal? 3 Mr Paresh Dave and Mr Dhaval Shah, learned advocates for the respondents at the outset submitted that the controversy involved in the present case relates to the determination of a question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment, under the circumstances, in view of the provisions of section 35G read with section 35L of the .....

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