2012 (8) TMI 912 - HC - Central Excise

Summary

Issues involved: Classification of goods and eligibility for benefit under Notification No. 12/94-C.E.

Upon perusal of the questions framed in the appeal, it is evident that the primary issue revolves around the classification of goods and the eligibility of the appellant for the benefit under Notification No. 12/94-C.E. The questions specifically address the interpretation of Heading No. 34.03 of the Central Excise Tariff Act, 1985 and the denial of the said benefit by the Appellate Tribunal.

The judgment clarifies the jurisdiction for appeals in such matters. According to Section 35L of the Central Excise Act, 1944, orders related to the determination of questions regarding excise duty or the value of goods for assessment are to be appealed before the Supreme Court. On the other hand, Section 35G allows appeals to the High Court for orders not concerning the rate of duty or value of goods. Therefore, in cases where the question pertains to the rate of duty or value of goods, the appeal lies exclusively before the Supreme Court, rendering it non-maintainable before the High Court.

Consequently, the High Court dismissed the present appeal as not maintainable, while affirming the appellant's right to seek recourse through the appropriate legal remedy available under the law.