9911796707
TMI Blog2017 (2) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the appellant has pressed only ground (v) of the appeal, which reads as under :- "Whether the learned Tribunal has erred in deciding the Appeal of the Appellant without Notice of final hearing of the same." The appeal is admitted on this ground. 3. Mr. Joshi, the learned counsel appearing on behalf of the respondent, raised a preliminary objection as to the maintainability of the appeal. He contended that the appeal is not maintainable in view of Section 35L(1) (b) and (2) of the Act, which read as under :- 35L. Appeal to Supreme Court - (1) An appeal shall lie to the Supreme Court from:- (a) xxxx xxxx xxxx xxxx (b) any order passed [before the establishment of the National Tax Tribunal] by the Appellate Tribunal relatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant provision of the Notification reads as under:- "2. The exemption contained in this notification shall apply subject to the following conditions, namely:- (i) xxxx xxxx xxxx xxxx (ii) xxxx xxxx xxxx xxxx (iii) xxxx xxxx xxxx xxxx (iv) xxxx xxxx xxxx xxxx (v) where a manufacturer clears the specified goods from one or more factories, the exemption in his case shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said Table and not separately for each factory; (vi) xxxx xxxx xxxx xxxx (vii) the aggregate value of clearances of all excisable goods for home consumption by a manufacturer from one or more factories, or from a factory by one or more manufacturers, does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench considered a similar notification issued earlier. The question in that matter was whether the clearance made by various units, was liable to be clubbed or not for the purpose of deciding the eligibility for exemption under that notification. The Revenue filed an appeal against the order of the Tribunal in which the assessee raised a preliminary objection as to the maintainability of the appeal. The Division Bench held that the issue was covered under various judgments including that of the Supreme Court. It has held that the dispute as to whether or not the assessee is covered by way of the notification relates directly to the rate of duty applicable thereto for the purpose of the assessee. Paragraph 12 of the judgment reads as under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent basis. An order may be appealable on various grounds. It may suffer from several infirmities. The maintainability of an appeal under Section 35L depends upon the order impugned and not upon the grounds on which it is challenged or upon the infirmities that resulted in the order being passed. This is clear from section 35L of the Act, which provides that an appeal shall lie to the Supreme Court from any order passed by the Appellate Tribunal relating, among other things, to the determination of any question having relation to the rate of duty of excise or to the value of goods for purposes of assessment. Once it is held that the impugned order falls within the ambit of Section 35L (1) (b), the entire order including all aspects thereof a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
