2019 (9) TMI 1275 - HC - Central Excise

Maintainability of appeal - Appropriate forum - Applicability of N/N. 108/95-CE dated 28.08.1995 - HELD THAT - The applicability of N/N.108/95-CE dated 28.8.1995 is subject matter of the appeal. Such notification has a direct bearing on the determination of the rate of duty for the purposes of assessment. Under the circumstances, in the light of the provisions of section 35G read with section 35L of the Central Excise Act, 1944, these appeals are not maintainable before this court. The appeals are disposed of as not being maintainable.

Summary

Issues:
Appeal arising from a common order passed by the Customs, Excise & Service Tax Appellate Tribunal, Western Zonal Bench, Ahmedabad regarding various questions of law related to Central Excise Duty, exemption notifications, factory establishment, extended period invocation, demand dropping, and penalty imposition.

Analysis:
The appellant raised several common questions of law in the appeals, including the correctness of dropping the demand of Central Excise Duty on Finished Goods manufactured without proper documents and without meeting Notification No.108/95-CE conditions. The issue of allowing exemption benefits without fulfilling notification conditions was also contested, along with the treatment of a factory as an extension of another unit despite separate registrations. The correctness of not invoking the extended period, dropping the entire demand, and not imposing penalties were also raised.

The respondent argued that the controversy involved pertained to the determination of duty rates or goods' value for assessment, making the appeal fall under the jurisdiction of the Supreme Court as per Central Excise Act provisions. Citing precedent, the respondent contended that questions related to the applicability of notifications impacting duty rates should be addressed by the Supreme Court, not the High Court, as ruled in Commissioner of Central Excise vs. JBF Industries Ltd. (2011). The appellant's counsels did not contest this legal position.

Upon review, the court found that the questions raised by the appellant directly concerned the applicability of Notification No.108/95-CE, which significantly influenced duty rate determinations. Considering the legal provisions of the Central Excise Act, the court concluded that the appeals were not maintainable before the High Court due to the nature of the issues raised. Consequently, the appeals were disposed of as not maintainable, allowing the appellant to file them before the appropriate forum, as per legal procedure. The registry was instructed to return the appeal papers to the appellant's counsel after maintaining a copy for their records.