https://www.taxtmi.com/caselaws?id=212059 The High Court dismissed the revenue's appeal challenging a Tribunal order that set aside a demand as time-barred. The case involved a manufacturer of readymade garments who cleared goods under a specific notification. The revenue claimed the assessee was not entitled to the notification's benefit, leading to a demand for duty payment. The Court held that the issue of exemption entitlement needed determination first, falling under the Apex Court's jurisdiction. The revenue was granted liberty to approach the Apex Court under Section 35L of the Central Excise Act for further proceedings, emphasizing the importance of procedural requirements and court hierarchy in tax disputes. en-us Thu, 03 Mar 2011 00:00:00 +0530 Sat, 07 Apr 2012 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212059 The High Court dismissed the revenue's appeal challenging a Tribunal order that set aside a demand as time-barred. The case involved a manufacturer of readymade garments who cleared goods under a specific notification. The revenue claimed the assessee was not entitled to the notification's benefit, leading to a demand for duty payment. The Court held that the issue of exemption entitlement needed determination first, falling under the Apex Court's jurisdiction. The revenue was granted liberty to approach the Apex Court under Section 35L of the Central Excise Act for further proceedings, emphasizing the importance of procedural requirements and court hierarchy in tax disputes. Case-Laws Central Excise Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212059