2011 (4) TMI 1145

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ompetent to decide the aforesaid question of law, this appeal is rejected as not maintainable reserving liberty to the revenue to prefer an appeal to the Apex Court - C.E.A. No. 97 of 2007 - - - Dated:- 13-4-2011 - N. Kumar and Ravi Malimath, JJ. Shri B. Pramod, Advocate, for the Appellant. M/s. Chander Kumar Associates and Shri Rajesh Chander Kumar, Advocate, for the Respondent. [J .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aid Section, an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal not being an order relating, among other things to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment. 4. The dispute regarding classification falls within the phrase rate of duty and therefore, this Co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X