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TMI Blog2017 (7) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... stion of exemption is directly and proximately related to the rate of duty for the purpose of assessment of excise duty payable and as such is excluded from the purview of appeal before the High Court under Section 35 (G) of the Act and the remedy is to file an appeal before the Apex Court under Section 35 (L) of the Act. Appeal dismissed being not maintainable. - Central Excise Appeal No. 42 of 2017, Central Excise Appeal Defective No. 19 of 2017 - - - Dated:- 12-7-2017 - Hon'ble Pankaj Mithal And Hon'ble Umesh Chandra Tripathi, JJ. For the Appellant : S.S.C.,Krishna Agarwal,Praveen Kumar For the Respondent : Nishant Mishra, M. P. Devnath ORDER Heard Sri Praveen Kumar, learned counsel for the appellants and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tarun Gulati, learned counsel appearing for the respondents takes a preliminary objection that the appeals are not maintainable for the reason that these appeals involves the question in relation to the rate of duty of excise which include the question of exemption from excise duty and as such if it at all an appeal would lie before the Hon'ble Supreme Court under Section 35 (L) of the Central Excise Act, 1994 (hereinafter 'the Act'). It may not be out of context to refer to Section 83 of the Finance Act, 1984 which makes applicable the provision of Section 35 (G) and (L) of the Central Excise Act in respect of the proceedings under the Finance Act, 1994 and as such, there is no dispute with regard to the applicability of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly to the rate of duty applicable thereto for purposes of assessment. A Division Bench of this High Court in the case of Commissioner of Custom and Central Excise Vs. Eco Products (I) Pvt. Ltd., 2015 (315) ELT 561 (All.), placing reliance upon the aforesaid decision in Navin Chemicals Manufacturer (supra) in relation to Section 35 (G) and 35 (L) of the Central Excise Act held that where a question is based on the eligibility of the goods manufactured by the manufacturer for exemption under any notification, such question of exemption is directly and proximately related to the rate of duty for the purpose of assessment of excise duty payable and as such is excluded from the purview of appeal before the High Court under Section 35 (G) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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