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TMI Blog2015 (1) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Vs - Vadapalani Press [2015 (1) TMI 318 - MADRAS HIGH COURT] - while this Court is not inclined to deal with the matter, while disposing off the present appeal as not maintainable, is inclined to grant liberty to the appellant/department to pursue the matter before the Supreme Court, if so advised - Appeal not maintainable. - C.M.A. No. 68 of 2009 - - - Dated:- 19-12-2014 - R. Sudhakar And R. Karuppiah,JJ. For the Appellant : Mr. Xavier Felix For the Respondents : Mr. S. S. Jaikumar for R-1 JUDGMENT (Delivered By R. Sudhakar, J.) Aggrieved by the order of the Appellate Tribunal in dismissing the appeal filed by it, the Revenue is before this Court challenging the said order by filing the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal on or after the 1st day of July, 2003 (not being an 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), if the High Court is satisfied that the case involves a substantial question of law. (2) The Commissioner of Central Excise or the other party aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be - (a) filed within one hundred and eighty days from the date on which the order appealed against is received by the Commissioner of Central Excise or the other party; (b) accompanied by a fee of two hundred rupees where such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Judges shall state the point of?(8) law upon which they differ and the case shall, then, be heard upon that point only by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it. Save as otherwise provided in this Act, the provisions of the Code of?(9) Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section. 7. As evident from the objection as made by the assessee, the issue pertains to rate of duty that is payable by the respondent, but for the notification in question. Therefore, the objection as raised by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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