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2016 (10) TMI 270 - PUNJAB & HARYANA HIGH COURT

2016 (10) TMI 270 - PUNJAB & HARYANA HIGH COURT - 2017 (345) E.L.T. 635 (P & H) - Maintainability - SSI Exemption - Valuation of goods and rate of duty - Corrugated Boxes not been exported but cleared for Home Consumption to manufacturers, who had further used the same in packing in the goods exported by them - Respondent submitted that identical issue subsequently came up for consideration in Madras High Court in Commissioner of C. Ex., Chennai-II versus Vadapalani Press [2015 (1) TMI 318 - MAD .....

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ng SSI exemption limit was not maintainable as the issue was related to valuation of goods and the rate of duty. Therefore, by following the view expressed by Madras High Court, we find that the present appeals are not maintainable before this Court. - Decided against the Revenue - CEA No. 38 of 2015 (O&M) - Dated:- 28-9-2016 - Rajesh Bindal And Darshan Singh, JJ. Mr. Sourabh Goel, Advocate for the appellant Mr. Amrinder Singh, Advocate for the respondent ORDER Rajesh Bindal, J. This order will .....

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owing substantial questions of law: - (i)Whether the CESTAT is correct in excluding the value of Corrugated Boxes, cleared by the Respondent from the computation of aggregate value of cleared Boxes for availing the SSI exemption limit, when the Corrugated Boxes had not been exported but cleared for Home Consumption to manufacturers, who had further used the same in packing in the goods exported by them? (ii)Whether the CESTAT is correct in relying upon order of Tribunal in the case of M/s. Unive .....

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