TMI Blog2016 (9) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... aintainable vide order passed in the case of Commissioner of Central Excise Vs. Shanti Processors Ltd. [2015 (11) TMI 1164 - GUJARAT HIGH COURT] - Held that:- by considering the Shanti Processors Ltd. case (supra), the issue involved in the present appeal is same, the appeal being not maintainable before this Court under Section 35L of the Central Excise Act, 1944, the same is dismissed as not mai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Whether the conditions attached to the Notification No.14/2002 ibid provide that the benefit under the same can be availed in relation to the products, which are subject to accrual payment of duty and not otherwise? iii) Whether the scope of the Explanation-II to the said Notification and the legal fiction created there under includes the Textile Yarn and Fabrics subject to Nil rate of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty for the purpose of assessment. Accordingly, the appeal was disposed of leaving it open for the appellant therein to avail of its appropriate remedy before the appropriate forum. Considering the order passed by the Gujarat High Court in Shanti Processors Ltd.'s case (supra), finding that the issue involved in the present appeal is same, the appeal being not maintainable before this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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