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of <h1>Appeal on Exemption Benefits Jurisdiction: Supreme Court</h1> <h3>COMMISSIONER OF C. EX., LUDHIANA Versus A.S.T. PAPER MILLS LTD.</h3> COMMISSIONER OF C. EX., LUDHIANA Versus A.S.T. PAPER MILLS LTD. - 2008 (227) E.L.T. 189 (P & H) Issues:Appeal under Section 35-G of the Central Excise Act, 1944 against granting of exemption benefits - Maintainability of appeal in High Court vs. Supreme Court jurisdiction.Analysis:1. Issue of Appeal under Section 35-G:The appeal was filed under Section 35-G of the Central Excise Act, 1944, challenging the granting of exemption benefits to the assessee under specific notifications. The substantial question of law raised was whether a plant dependent on another unit could be considered an independent factory for exemption purposes. The respondent argued that such disputes relate to the rate of excise duty, falling under the jurisdiction of the Supreme Court as per Section 35-L of the Act.2. Maintainability in High Court vs. Supreme Court:The respondent contended that the appeal did not lie in the High Court under Section 35-G as the issue pertained to the determination of excise duty rates, which falls under the jurisdiction of the Supreme Court as per Section 35-L. Citing the precedent set by the Supreme Court in Navin Chemicals Mfg. & Trading Co. Ltd. case, it was argued that disputes regarding exemption notifications directly impact the rate of duty applicable, thus necessitating Supreme Court intervention.3. Court's Decision and Legal Precedents:After considering arguments from both sides, the Court accepted the objection raised by the respondent regarding the maintainability of the appeal in the High Court. The Court referred to legal precedents, such as the Navin Chemicals case and Commissioner of Central Excise, Chandigarh-I v. Suraj Udyog Ltd., to support its decision. It was concluded that disputes related to the determination of excise duty rates must be addressed in the Supreme Court under Section 35-L, and the present appeal was not maintainable in the High Court.4. Final Verdict:The Court directed the appeal to be returned for presentation before the appropriate court with competent jurisdiction, emphasizing that the only remedy available to the Department in such cases is to file an appeal before the Supreme Court under Clause (b) of Section 35-L of the Act. The appeal was disposed of accordingly, highlighting the necessity for jurisdictional compliance in matters concerning excise duty rate determinations and exemption notifications.
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