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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 ..... r Dhaval Shah, Mr Paresh Dave COMMON ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1 Heard Mr R.J. Oza, learned Senior Standing Counsel for the appellant in each of the appeals and Mr Dhaval Shah, learned advocate for the respondent in Tax Appeal No.809 of 2015 and Mr Paresh Dave, learned advocate for the respondent in Tax Appeals No.810 to 812 to 2015. 2 By these appeals under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to actual payment of duty and not otherwise? (C) Whether in the facts and circumstances of the case, what is the scope of Explanation-II to Notification No.14/20002-CE dated 01.03.2002 and whether the legal fiction created thereunder includes textile yarn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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, under the circumstances, in view of the provisions of section 35G read with section 35L of the Central Excise Act, 1944, the appeal would lie before the Supreme Court and not before this court. In support of such submission, the learned counsel placed reliance upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pute involved in the present case relates to the applicability of Notification No.14/2002-CE dated 01.03.2002 which has a direct bearing on the determination of the rate of duty for the purposes of assessment. Under the circumstances, in the light of the provisions of section 35G read with section 35L of the Central Excise Act, 1944 these appeals are not maintainable before this court. 6 In the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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