2019 (4) TMI 811

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..... .e. rate of duty would be a subject matter of appeal before the Supreme Court in view of Section 83 of the Finance Act, 1994 read with Section 35G(1) and 35L(1)(b) of the Act - Therefore, this appeal in respect of valuation and rate of duty is subject to appeal before the Supreme Court and not this Court. Appeal dismissed as not maintainable. - CENTRAL EXCISE APPEAL NO.200 OF 2018 - - - Dated: .....

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..... the facts and circumstances of the case and in law the Tribunal justified in holding that the Respondent is entitled to Service Tax exemption under Notification No.4/2004 S. T. dated 01.03.2004? 3 We find that the issue arising in this appeal deal with the entitlement to the exemption as well as valuation of taxable service. We note that the Tribunal in the impugned order records as under: .....

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