9911796707
TMI Blog2014 (9) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... issue in favour of assessee - Held that:- From a bare reading of the Section 35-L, more particularly sub-section (b), it is clear that the said Section stands attracts to the facts of the present case. The decisions, cited by the learned counsel for the respondents, more particularly, Navin Chemicals case (1993 (9) TMI 107 - SUPREME COURT OF INDIA), would clearly reveal that the Courts have consistently held that where the issue directly involves, among other things, determination of rate of duty, the matter should be agitated before the Supreme Court - issue involved relates to classification of products and, therefore, this appeal is not maintainable before this Court - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... acture and, therefore, not liable for duty. This issue was considered by the adjudicating authority in favour of the assessee, which was appealed by the department. The Tribunal upheld the order of the Commissioner against which the present appeal has been filed by the Department. 3. Heard the learned standing counsel appearing for the appellant and the learned counsel appearing for the 1st respondent and also perused the typed set of papers and other documents produced by the parties. Learned counsel appearing for the respondents also placed reliance on the following decisions :- a) Navin Chemicals Mfg. & Trading Co. Ltd. - Vs Collector of Customs - 1993 (68) ELT 3 (SC) ; b) Commissioner of C. Ex. & Customs Vs Swiss Glass Coat Equipmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act is extracted hereunder :- "Appeal to the Supreme Court 35L. An appeal shall lie to the Supreme Court from (a) any judgment of the High Court delivered - (i) in an appeal made under section 35G; or (ii) on a reference made under section 35G by the Appellate Tribunal before the 1st day of July, 2003; (iii) on a reference made under section 35H, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; (b) or any order passed [before the establishment of the National Tax Tribunal] by the Appellate Tribunal relating, among other things, to the determination of any ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
