2009 (5) TMI 916

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..... alled as the Tribunal in short) South Zonal Bench, Bangalore in Appeal Nos. (1) E/568/05 (2) E/308/06, dated 9-9-2008, urging various facts and legal grounds in support of substantial questions of law framed at paragraph-8 of the appeal. 2. There is no need for us to advert to the facts and legal grounds urged in this case in this judgment as the tribunal has elaborately discussed on the le .....

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..... s that it is competent only to decide the issues arising in the present appeal in terms of law. We will not be in a position to comment anything on the questions which would arise in the future. The appellants are at liberty to take up any issue in terms of law within the framework of the Central Excise Act. Hence, their prayer to keep the issue of marketability open for future cases is rejected a .....

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..... n issue in the show cause notices, which propose the denial of the benefit of exemption Notification 67/95, dated 16-3-1995, they would be relevant as the leviability of AED depends upon the classification. If the product is classified under 59.06, no AED will be leviable . 4. In view of the above submission made on behalf appellant which statement is recorded in the order of the Tribunal, ther .....

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