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TMI Blog2019 (9) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The appeals are disposed of as not being maintainable. - R/TAX APPEAL NO. 666 of 2019 With R/TAX APPEAL NO. 664 of 2019 With R/TAX APPEAL NO. 535 of 2019 With R/TAX APP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant Revenue:- ( i) Whether in the facts and circumstances of the present case, CESTAT is correct in dropping the demand of Central Excise Duty on the Finished Goods which had been manufactured and cleared without proper documents by the manufacturing unit viz. Jamnagar Mobile Plant/Unit of M/s Ratnamani Metal Tubes Limited., and also without satisfying the conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terlinked and nor the premise are segregated by public road, railway line, canal etc. and if was, then are the statutory provisions of law to be ignored on that ground? ( iv) Whether in the facts and circumstances of the present case, CESTAT is correct in holding that extended period cannot be invoked? ( v) Whether in the facts and circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Supreme Court and not before this court. In support of such submission, the learned advocate placed reliance upon the decision of this court in the case of Commissioner of Central Excise vs. JBF Industries Ltd., 2011(264) ELT 162 (Guj.), wherein this court has held that the question as regards the applicability of a notification or a circular, which has a direct bearing on the rate of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 aforesaid premises, the appeals are disposed of as not being maintainable before this court leaving it open for the appellant to file the same before the appropriate forum. The registry shall return the appeal papers to the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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