2011 (2) TMI 1170

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..... allenging the order of the Tribunal [2010 (262) E.L.T. 371 (Tribunal)] to set aside the orders passed by the Assessing Authority and the Appellate Authority and granting benefit of exemption under Notification No. 132/2004-Cus., dated 25-11-2004. According to the Tribunal in terms of the aforesaid notification the Central Government has exempted the interest accrued on the customs duty payable on .....

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..... ion and consequently he is liable to pay tax under the Act. Therefore, this question squarely falls within the phrase 'determination of the rate of duty' which only the Apex Court is entitled to decide under Section 130E of the Act. As such the appeal preferred under Section 130A is not maintainable. Appeal is rejected reserving liberty to the revenue to approach the Apex Court.
Case laws, Dec .....

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