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TMI Blog2020 (5) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... st other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment. The aforesaid authoritative principles by the Hon ble Apex Court in the case of COMMISSIONER OF CUSTOMS, BANGALORE-1 VERSUS M/S MOTOROLA INDIA LTD. [ 2019 (9) TMI 229 - SUPREME COURT] where it was held that if order of the Appellate Tribunal would go beyond interse disputes between the parties and may effect large number of cases, such an issue would partake the character of one of General public importance . Comparative analysis of Section 35G and 35L of the Central Excise Act would indicate they are mutually exclusive. Therefore, dispute which would be in the domain of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T ARAVIND KUMAR J. Heard. 2. Sri.N.Venkataramana, learned Senior Counsel appearing on behalf of Sri. Balachandra for respondent has raised a preliminary objection with regard to maintainability of this appeal, contending interalia that Section 35G of Central Excise Act, 1944 (hereinafter referred to as Act for short), bars an appeal to this Court where issue relating to exemption notification is involved. He would contend that in the instant case substantial question of law which has been raised by the revenue relates to the applicability of notification No.13/2008-CE dated 01.03.2008 amending the notification No.108/95-CE dated 28.05.1995 namely whether it is prospective in nature or retrospective and as such, an appeal und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. An appeal shall lie to the High Court from every order passed in appeal by the appellate tribunal on or after the first day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. 7. It would be apt and appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apex Court in MOTOROLA s case referred to supra while examining the provision of Section 130 and 130E of Customs Act has held that where an appeal involves determination of any question that has relation to customs duty for the purposes of assessment or where an appeal involves determination of any question that has relation to the value of the goods for the purposes of assessment, such cases will have to be treated separately and have to be given special treatment. It has been further held: 14. It could thus be seen that, this Court has found that when an order of the Appellate Tribunal would go beyond inter se disputes between the parties and may affect a large number of cases, such an issue will be one of general public importance. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty. Neither any question with regard to determination of rate of duty arises nor a question relating to valuation of goods for the purposes of assessment arises in the present case. The appeals also do not involve determination of any question relating to the classification of goods, nor do they involve the question as to whether they are covered by the exemption notification or not. Undisputedly, the goods are covered by the said notification. The only question is as to whether the assessee has breached the conditions which are imposed by the notification for getting exemption from payment of the customs duty or not. The appeals do not involve any question of law of general public importance which would be applicable to a class or catego ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... financial institution, said hydraulic excavators had been withdrawn and had been relocated at other project sites. Hence, revenue arrived at a conclusion that board s further notification bearing No.F10 101/07/2008CX-3 dated 12.06.2008 clarified the notification dated 28.08.1995 which indicated that exemption is meant only for the goods which becomes part of the project on permanent basis and not for the goods which are used by contractors for execution of a project and after completion of said project, goods could not have been withdrawn or in other words it could not have remained with the contractors as its owners of such goods and/or same could not have been deployed in other projects and as such there is misuse of exemption notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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