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TMI Blog2019 (2) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... sfied with the findings recorded by the Tribunal on first four issues, he cannot be allowed to say that the department should be required to file appeal even against the part of the judgment of the Tribunal before the Supreme Court particularly when the department itself has accepted finality of that part of the judgment by which the matter has been remanded back to the Original Adjudicating Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Service Tax, Alwar was disposed of with the observation that the appeal against the judgment dated 08.09.2016 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (for short the Tribunal ) would lie before the Supreme Court in view of the exception carved out under Section 35G(1) of the Central Excise Act, 1944 (for short the Act ). This Court while passing the aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any question in relation to rate of duty and therefore, the appeal would have been maintainable before the Supreme Court in that case. Even if the appellant-applicant had filed an appeal before the Supreme Court, it would not have been maintainable, argued the learned counsel for the applicant. Learned counsel for the respondent assessee submitted that there were total five issues identifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Milk Shake Mixes . (ii) Classification of flavoured syrups/fruit syrups/Squashes . (iii) Goods sold without brand name Eligibility to claim benefit of exemption Notification No. 3/2005-CE dated 24.2.2005 (Sr. No. 9) in respect of chocolate syrup, Butter Scotch, Blue curacao. Grenadine, Mint, Orange, Triple Seed, Caramel, Natural Caramel, Vanila, Lime (all falling under Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The question of limitation and demand being time barred will have to be decided independently. We are therefore satisfied that the department has been able to make out a case for recall of order dated 11.04.2018 passed by this Court. In view of above, the application is allowed. Order dated 11.04.2018 is recalled and the appeal is restored to its original number. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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