TMI Blog2008 (2) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri F.T. Mirza, counsel, for the Petitioner. Shri M.H. Patil with Ms. Aparna Hirandagi and G.L. Deshpande, Counsels, for the Respondents. [Judgment Per Smt. Vasanti A. Naik, J.(Oral)] - This appeal has been preferred by the Commissioner of Central Excise, Nagpur under the provisions of Section 35(G)(1) of the Central Excise Act, 1944 (hereinafter referred to as "Act of 1944" for the sake of brevity) whereby the orders passed by the Customs, Excise Service Tax Appellate Tribunal (hereinafter referred to as "CESTAT" for the sake of brevity) on 21.10.2005 in Appeal Nos.E/2691 to 2693/03 E/1976/04 Mum, are impugned. A preliminary objection has been raised by the respondents to the maintainability of the appeal under the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which TISCO made the payment. The agreement for conversion of Manganese Ore sent by TISCO and sale of Silicon Manganese for use by TISCO was for the period 01.01.2000 to 31.10.2000. Excise Authorities were informed about the details of the assessable value of dispatches made to TISCO and also referred to the agreement entered between the parties. It was then detected by the Department and the Central Excise Audit team in mid September 2001 that the dispatches made by respondent no.1 to TISCO were not permitted under the Domestic Tariff Area sale as the same amounted to job work/sub contracting. The Department, therefore, issued a Show Cause Notice dated 09.10.2001 to the respondent no.1 asking it to show cause as to why the clearances ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of any question having a relation to the rate of duty of Excise would lie before the Hon'ble Supreme Court and not before the High Court. It is submitted on behalf of the respondent no.1 that in the present case, the issue in question relates to the rate of duty i.e. 16% which is held to be payable by the respondent no.1 under Notification No.8/1997 as held by the CESTAT or whether it is payable in accordance with the provisions of Proviso to Section 3(1) of the Act of 1944. According to the counsel for the respondent no.1, there is also a dispute regarding the value on which the duty is paid. The counsel for the respondent no.1 took this Court to the memorandum of appeal filed by the appellant, in this appeal, to point out that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal was not sustainable. According to the counsel for the appellant, the question involved in the instant matter did not involve an issue relating to the rate of duty of Excise. 6. We have considered the rival contentions made on behalf of parties and have also perused the provisions of Section 35(G) and 35(L)(b) of the Act of 1944. Under Section 35(G) of the Act of 1944, an appeal against the order passed by the Appellate Tribunal would lie to the High Court except an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment. Section 35(L)(b) provided that an appeal against an order passed by the Appellate Tribunal rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Chemicals Mfg. Trading C. Ltd. Versus Collector reported in 1993 (68) E.L.T. 3, held that the dispute as to the classification of the goods and as to whether or not they are covered by the exemption Notification relates directly and proximately to the rate of duty applicable thereto for purposes of assessment. By applying the dicta in the case of Navin Chemicals Mfg. Trading C. Ltd. Versus Collector, this Court held in the case of Union of India Versus Auto Ignation Ltd. that the question whether or not the assessee is well within the exemption Notification was a question directly involved in the dispute which relate directly and proximately to the rate of duty of Excise for the purpose of assessment. This Court, therefore, further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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