TMI Blog2020 (1) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... fication as agricultural machinery, they were exigible to Nil rate of duty, the department had other views and it is this dispute which led to the proceeding which ultimately culminated in the order of the Tribunal who have decided in favour of the assessee. There are no reasons to interfere with the opinion of the Tribunal - no substantial question arises in the present appeal for inviting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 624 of 2008 whereby, the order passed by the Commissioner of Central Excise, Patna has been set aside, to allow the appeal. 3. This appeal is preferred under Section 35G of the Central Excise Act, 1944 which allows an appeal to the High Court on a substantial question of law and thus it is taken for consideration at pre-admission stage under Order 41 Rule 11 of the Code of Civil Proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit Procedure, yet the goods would not be exigible to any Excise Duty rather there would be a credit yet in favour of the assessee. According to the assessee, since he had closed his business house he would not claim any refund of the tax so deposited. 6. In support of his claim, the assessee relied upon a judgment of the Supreme Court reported in 1995 (77) E.L.T. 511 = 1995 Supp. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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