9911796707
TMI Blog2024 (8) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Tribunal was correct in holding that the activity carried out by the Noticee No.1 does not amount to manufacturing activity ? b. Whether the Hon'ble Tribunal was correct in interpreting that manufacturing activity essentially requires change in description of goods before and after manufacture ? c. Whether in the fact and circumstances of the case, the Hon'ble Tribunal was correct in holding that the adjudicating authority dealt with issue in a very random manner ? d. Whether the Hon'ble CESTAT was correct in setting aside the Order-In-Original on the ground that adjudicating Authority erred in not considering the scope of the legislative intent of 'deemed' manufacture enumerated in the Third Schedule to Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after 1st Day of July 2003 (not being 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 the purposes of assessment) if the High Court is satisfied that the case involves a substantial question of law. Section 35L - Appeal to the Supreme Court .- (1) An appeal shall lie to the Supreme Court from - a) any judgment of the High Court delivered - (i) in an appeal made under section 35G; or (ii) on a reference made under section 35G by the Appellate Tribunal before the 1st day of July, 2003; (iii) on a reference made u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or excisability of goods for the purposes of assessment. 9. On a conjoint reading of Section 35G(1) read with 35L referred to above, we have no doubt that since the issue involved in the present appeal relates to whether the activity of Respondent-Assessee is manufacturing or not so as to be liable for excise duty, it is a question relating to excisability of goods and, therefore, the appropriate Court for filing the appeal to challenge the Tribunal's order would be Supreme Court and not this Court. 10. The reliance placed by counsel for Appellant-Revenue on the decision of Andhra Pradesh High Court and the Supreme Court in the case of Shriram Refrigeration Industries (supra) is not appropriate. The Andhra Pradesh High Court and the Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
