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TMI Blog2013 (10) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 35L of the Central Excise Act, 1944 - Registry is directed to return all the Tax Appeals to the appellant to present it before the competent Court having jurisdiction – Decided against the revenue. - Tax Appeal No. 643 of 2013, Tax Appeal No. 648 of 2013 - - - Dated:- 10-10-2013 - M. R. Shah And Sonia Gokani,JJ. For the Appellant : Mr. RJ Oza, Advocate JUDGMENT (Per : Honourable Mr. Justice M. R. Shah) 1. All these Tax Appeals have been preferred by the common appellant-Commissioner, Central Excise and Customs challenging the impugned common judgment and order dated 22/11/2012 passed by the Central Excise Service Tax Appellate Tribunal (hereinafter referred to as CESTAT ) in Appeal No. E/267 to 272/2012 with the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emanding Central Excise duty from the respondent no. 1 under Section 11A(1) and imposing penalty on the respondent no. 1 under Section 11AC of the Central Excise Act, 1944? (d) Whether in the facts and circumstances of the case, the tribunal has committed substantial error of law in setting aside personal penalty imposed on the respondent nos. 2 to 6 under Rule 26 of the Central Excise Rules, 2002 even though it is proved on record that the said respondents have by their act of omission and/or commission made themselves liable for penal action under the aforesaid Rule? 2. Having noted the proposed substantial questions of law and the issue involved, we called upon the learned Counsel appearing on behalf of the appellant to satisfy ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Haryana High Court in the case of Commissioner of Central Excise, Panchkula Vs. Special Machine reported in 2009(242) EIT 330 where the Punjab and Haryana High Court held that the dispute as to whether the assessee was covered by the exemption notification, was related directly and proximately to rate of duty applicable and, therefore, the appeal on question of law before the High Court would not be maintainable and an appeal under Section 35L of the Central Excise Act, 1944 would be maintainable before Hon ble the Supreme Court. 6. As a sequel to the above discussion, we are of the view that the present Tax Appeals are not maintainable and the only remedy available to the revenue is to file appeal before Hon ble the Supreme Court un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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