2015 (1) TMI 895 - HC - Central Excise

Maintainability of appeal - Whether for the period March 2001 to February 2003 inputs on which credit has been taken are removed as such from the factory the manufacturer of the final product shall pay an amount equal to the duty of excise which is leviable on such goods at the rate applicable to such goods on the date of such removal and on the value determined for such goods under Section 4 or 4A of the Central excise Act as per Rule 57AB (1C) of the Central Excise Rules 1944 and Rule 3(4) of the Cenvat Credit Rules 2001/2002 - Held that - A preliminary objection has been raised by learned counsel for the respondent assessee that this tax appeal would not be maintainable before this Court and would lie before the Apex Court in view of the provisions contained in Section 35-L of the Central Excise Act 1944 in view of the fact that rate of excise duty as well as valuation are to be determined. In this view of the matter we dismiss this tax appeal as not maintainable with a liberty to the appellant to file appropriate appeal before the Apex Court. - Decided against Revenue.

Summary

The Gujarat High Court dismissed the Tax Appeal as not maintainable, stating that the matter should be taken to the Apex Court due to provisions in the Central Excise Act 1944 regarding determination of excise duty rates and valuation. The appellant was given liberty to file an appeal before the Apex Court.