9911796707
TMI Blog1984 (3) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... r considering all the arguments which were pressed for by the appellants at the time of hearing of their appeal before this Bench, the Bench had held in the aforesaid order that - (1) The appellants were not entitled to clear their goods (textile machinery parts etc. falling under Item 68 of the Central Excise Tariff) free of duty under exemption notification Nos. 176/77-C.E. dated 18-6-77, 89/79-C.E. dated 1-3-79 and 105/80-C.E. dated 18-6-80 and their pleas of certain clearances being out of pre-Budget stocks or out of goods made without the aid of power advanced in support of their claim were found to be untenable. (2) The appellants were guilty of suppression of facts; further, they were also guilty of deliberate concealment inasmuch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te but only remitted a portion of the duty payable. No question of tariff classification was involved in the appellants' case. (2) Questions whether certain clearances of theirs were out of pre-Budget stocks or out of goods made without the aid of power were question of fact and not question relating to rate of duty. 3. The Department's representative stated that in the case of Orient Weaving Mills (P) Lid. & others v. Union of India and others [1978 E.L.T. (J 311], the Supreme Court had observed that exemption notifications modified the rate of duty. He argued that all the points raised by the appellant's were inseparably connected with the question of rate of duty. In support of his argument, he cited various reference orders of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e conditions had to be gone into to determine whether the appellants were eligible to avail of the exemption under these notifications or not. But the basic question still remained that of the appellants' entitlement to 'nil' rate of duty/concessional rate of duty under these notifications. Since Section 35G specifically bars reference to High Court in respect of any 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" and Section 35L(b) provides for an appeal direct to the Supreme Court against such orders of the Tribunal, we reject the reference application as not maintainable. X X X X Extracts X X X X X X X X Extracts X X X X
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