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TMI Blog2014 (12) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... on raised by the appellant directly and proximately is relating to the rate of duty applicable to the goods cleared to DTA and contested by the Revenue, an appeal to determine any question having relation to the rate of duty would therefore not lie before this Court - Appeal not maintainable. - C.M.A. No. 415 of 2014 - - - Dated:- 28-11-2014 - R. Sudhakar And Pushpa Sathyanarayana,JJ. For the Appellant : Mr. A. Jenasenan For the Respondents : R1-Tribunal Mr. A. P. Srinivas for R2 JUDGMENT (Judgment of the Court was delivered by R. Sudhakar, J.) The civil miscellaneous appeal, at the instance of the assessee, was admitted on the following substantial questions of law:- ''(1) Whether on a plain reading of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ient records and separate records which have been certified by the Central Excise Officer with regard to Rejects and Export quality goods during the relevant period?'' 2. Though the appeal was admitted on the above substantial questions of law, the learned counsel for the second respondent has raised a preliminary objection on the maintainability of the appeal and we are inclined to consider the same on the issue raised in the grounds of appeal. The appellant challenges the order of the Tribunal, which reads as follows:- ''14. In view of the above discussion, we order as follows:- (i) the demand of duty of ₹ 83,15,372/- is to be re-determined by adopting the values as per invoices of the appellant but without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No.13/98-CE dated 2.6.98. Therefore, a show cause notice was issued on 13.9.02 demanding duty and penalty in respect of the needles found short, as they were cleared to DTA without obtaining permission from the jurisdictional officer and also on the allegation that the appellant cleared fabrics of good quality at nil rate of duty in the guise of 'Rejects' and such clearance was not in compliance with the conditions stipulated in the notification and the permission letter from the Development Commissioner. The case was adjudicated and the Commissioner issued an order confirming the demand of duty in respect of the needles both imported and indigenously procured and in respect of good quality fabrics cleared as rejects, a sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the learned counsel for the appellant is that the rate of duty on the goods should be in terms of the Notification No.13/98-CE dated 2.6.98, whereas the department's contention is that the benefit of the notification dated 2.6.98 will not be applicable to the appellant and as a result import duty is to be charged on merit. As we find that the question raised by the appellant directly and proximately is relating to the rate of duty applicable to the goods cleared to DTA and contested by the Revenue, an appeal to determine any question having relation to the rate of duty would therefore not lie before this Court in terms of Section 35-G of the Act. A similar view was taken by a Bench of this Court, in which one of us (Justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said expression. A dispute as to the classification of goods and as to whether or not they are covered by an exemption notification relates directly and proximately to the rate of duty applicable thereto for purposes of assessment. Whether the value of goods for purposes of assessment is required to be increased or decreased is a question that relates directly and proximately to the value of goods for purposes of assessment. The statutory definition of the said expression indicates that it has to be read to limit its application to cases where, for the purposes of assessment, questions arise directly and proximately as to the rate of duty or the value of the goods. 12. This, then, is the test for the purposes of determining whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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