2011 (6) TMI 511

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..... eciding the issues arisen in these appeals and all these issues arise out of the very same order, it is settled law that these issues cannot be bifurcated and decided by this court. It is a composite order, this issue also has to be decided by Apex Court and Revenue has to file appeal under Section 35-L of the Central Excise Act before the Apex Court. This Court has no jurisdiction to entertain th .....

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..... alty which is mandatory under Rule 25 of Rules? 2. The preliminary question which arise for determination is, whether the Corex Gas which emerges in the course of manufacturing final products namely HR coils, and is it a final product or a by-product. 3. The revenue contends, it is a final product and according to them it falls under the classification of Carbon Monoxide under Central Excise .....

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..... 2010 challenging that portion of the order which disallowed on the ground of limitation. In the other four connected cases the Revenue has challenged the setting aside the penalty. 6. The question of bar of limitation as well as setting aside the penalty is dependant on the leviability of excise duty on the impugned product. That is an issue which is to be decided by the Apex Court and the Apex .....

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