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THE COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD-I Versus ARVIND PRODUCTS LTD

2015 (11) TMI 1412 - GUJARAT HIGH COURT

Rate of duty - Valuation of goods - applicability of Notification No.14/2002-CE dated 01.03.2002 - Held that:- in the light of the provisions of section 35G read with section 35L of the Central Excise Act, 1944 these appeals are not maintainable befo .....

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val Shah, Mr Paresh Dave COMMON ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1 Heard Mr R.J. Oza, learned Senior Standing Counsel for the appellant in each of the appeals and Mr Dhaval Shah, learned advocate for the respondent in Tax Appeal .....

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assed by the Customs, Excise and Service Tax Appellate Tribunal 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 Customs, Excise and Service Tax Appell .....

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ondition-5 and Explanation-II to the said notification, even if actual duty payment condition is not fulfilled 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 .....

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ted 01.03.2002 and whether the legal fiction created thereunder includes textile yarns and fabrics subjected to Nil rate of duty or those which are not subjected to the payment of duty? (D) Whether in the facts and circumstances of the case, the Trib .....

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xemption Notification No.14/20002-CE dated 01.03.2002, without recording findings on the distinguishing points of contentions raised by the Departmental Representative at the hearing by the Larger Bench of the Tribunal? 3 Mr Paresh Dave and Mr Dhaval .....

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s of assessment, under the circumstances, in view of the provisions of section 35G read with section 35L of the Central Excise Act, 1944, the appeal would lie before the Supreme Court and not before this court. In support of such submission, the lear .....

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fication 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 wou .....

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