2011 (1) TMI 511 - HC - Central Excise

Substantial question of law - Rate of duty of excise - whether the assessee is entitled to exemption from payment of excise duty in respect of Sweetmeats manufactured by them - the question involved in this appeal relates to the rate of duty of excise - It is to be decided by the Apex Court and not by this court - Hence, the appeal is not maintainable - Liberty is reserved to the appellant to approach the Apex Court u/s 35L of the Central Excise Act, 1944 - Accordingly, appeal is dismissed

Summary

The Karnataka High Court considered whether the assessee is entitled to exemption from excise duty on Sweetmeats. The Tribunal ruled against the assessee's exemption claim. The appeal was dismissed as the matter related to the rate of excise duty, which should be decided by the Apex Court under Section 35L of the Central Excise Act, 1944.