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TMI Blog2015 (11) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... against Revenue. - TAX APPEAL NO. 809 of 2015, TAX APPEAL NO. 810 of 2015 TO TAX APPEAL NO. 812 of 2015 - - - Dated:- 4-11-2015 - MS. HARSHA DEVANI AND MR. A.G.URAIZEE, JJ. For The Appellant : Mr RJ Oza For The Respondent : Mr Dhaval Shah, Mr Paresh Dave COMMON ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1 Heard Mr R.J. Oza, learned Senior Standing Counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notification would be admissible to the assessee, read with condition-5 and Explanation-II to the said notification, even if actual duty payment condition is not fulfilled by the assessee? (B) Whether the conditions attached to Notification No.14/2002-CE dated 01.03.2002 provide that the benefit under the said notification can be available in relation to the products, which are subjected t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by the Departmental Representative at the hearing by the Larger Bench of the Tribunal? 3 Mr Paresh Dave and Mr Dhaval Shah, learned advocates for the respondents at the outset submitted that the controversy involved in the present case relates to the determination of a question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment, unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, these appeals are not maintainable before this court. 4 Mr R.J. Oza, learned senior standing counsel for the appellant is not able to dispute the above position of law. 5 A perusal of the impugned order of the Tribunal clearly shows that the dispute involved in the present case relates to the applicability of Notification No.14/2002-CE dated 01.03.2002 which has a direct bear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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