TMI Blog2017 (4) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of any question having relation to the rate of duty of excise. Therefore, in terms of sub-section (1) of section 35-L of the Central Excise Act, 1944, an appeal against this order would lie to the Hon'ble Supreme Court of India - Held that: - The underlying controversy clearly points towards a provision, which is attracted. We have seen that this is an issue squarely falling within the wording ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reliminary objection was raised by Mr. Patil about the maintainability of these appeals. He relies upon the wording of sub-section (1) of section 35-L of the Central Excise Act, 1944. He would submit that the appeals to this court are against an order passed by the tribunal under section 35-G of the Central Excise Act, 1944. He would submit that if the impugned order dated 3rd July, 2014 is read i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Chapter 9 or Chapter 6 of the Exim Policy 1997-2002 or 2002-2007. The sale of cotton yarn and cotton waste in domestic tariff area was made and yet the appellant before the tribunal was availing benefit of concessional rate of CENVAT duty leviable under section 3(1) of the Central Excise Act, 1944 read with the provisions of paragraphs 9.9(b) and 9.20 or 6.8(b) and 6.8(d) of the relevant Exim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. It is upon such a controversy that the order-in-original was passed confirming this show cause notice. It may be that in the appeal, the tribunal dealt with only one of the submissions canvassed on behalf of the appellant before it. However, the appellant assessee may have succeeded on that, but we have to consider the essential issue or the underlying controversy. The underlying controversy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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