2011 (8) TMI 1076 - HC - Central Excise

Summary

Issues involved: Determination of whether rectified spirit manufactured from duty paid molasses is a final product, emergence of both dutiable and exempted goods during processing of molasses, and applicability of Rule 6(3)(a) of Cenvat Credit Rules, 2004.

Rectified spirit classification: The appeal by the Revenue challenged the order of the Customs, Excise and Service Tax Appellate Tribunal, which allowed the appeal filed by the respondent/assessee regarding the classification of rectified spirit manufactured from duty paid molasses.

Jurisdiction of High Court: The High Court, referring to a previous decision, held that disputes related to duty payable on goods, assessment value, goods classification, exemptions, excisability, manufacturing processes, and tariff item fall under the jurisdiction of the Supreme Court, not the High Court under Section 35G of the Central Excise Act, 1944.

Disposal of appeal: Based on the precedent, the High Court concluded that the appeal was not maintainable under Section 35G and directed the Revenue to file an appeal before the Supreme Court under Section 35L of the Central Excise Act. Consequently, the appeal was disposed of with this direction.