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TMI Blog2015 (2) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... llector of Customs (1993 (9) TMI 107 - SUPREME COURT OF INDIA), which decision has been followed by this Court in Commissioner 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/assessee to pursue the matter before the Supreme Court, if so advised. - Appeal not maintainable. - C.M.A. NO. 44 OF 2011 - - - Dated:- 30-1-2015 - MR. R.SUDHAKAR AND MR. R.KARUPPIAH, JJ. For the Appellant : Mr. Arun Kurian Joseph For the Respondent : Mr. E.Vijay Anand JUDGMENT (DELIVERED BY R.SUDHAKAR, J.) Aggrieved by the order of the Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the benefit of such notification is not available to the assessee. The Tribunal, while relying upon HSN notes covering purifiers, also by relying upon the decision in CCE, Chennai Vs Vasundara Enterprises (2008 (221) ELT 51) set aside the order of the Commissioner (Appeals). However, in the present appeal, the objection made by the respondent is that the issue is only with regard to rate of duty and in such circumstances, appeal will lie only to the Supreme Court and not otherwise. 6. For availing the benefit of the Notification 4/97, the goods would stand exempted as provided under Section 35-G of the Act. The relevant provision of the Act reads as under :- 35G. Appeal to High Court. - (1) An appeal shall lie to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by it, if it is satisfied that the case involves such question. The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit. The High Court may determine any issue which - (a) has not been determined by the Appellate Tribunal; or (b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1). When an appeal has been filed before the High Court, it shall be heard by a bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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