2011 (3) TMI 1580 - HC - Central Excise

Summary

The Karnataka High Court rejected the Revenue's appeal challenging the Tribunal's order granting SSI exemption to the assessee and determining the rate of duty payable for hammer assembly. The High Court ruled that the question should be taken to the Apex Court under Section 35L of the Central Excise Act, not under Section 35G. The appeal was deemed not maintainable, with the appellant having the liberty to approach the Apex Court.