2010 (6) TMI 615

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..... es raised pertains to rate of duty of goods or classification or valuation of goods, Tribunal has not considered exemption claim based on condition in the notifications, that is whether manufacture of final product through contract units entitles assessees for exemption under the notifications, appeals are not maintainable and appeals rejected. - Central Excise Appeal Nos. 32, 31 and 33 of 2009, .....

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..... ared to the contract units for manufacture of hawai chappals because the basic condition in the above notifications that final product should be manufactured within the factory premises is not satisfied. The adjudicating authority found the respondents ineligible for the benefit and levied duty and penalty. The first round of appeals before the Tribunal ended up in a remand. Even though duty and f .....

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..... ion then question arises as to classification of the inputs and rate of duty applicable to such items, which are seen decided by the adjudicating authority as well as the Tribunal. Sections 35G and 35L make it very clear that High Court has no jurisdiction to entertain an appeal against the order of the Tribunal where at least one of the issues raised pertains to rate of duty of goods or classific .....

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