https://www.taxtmi.com/caselaws?id=254352 A dispute concerning whether rejected fabrics cleared to the domestic tariff area satisfied an exemption notification and attracted the correct rate of duty is treated as one directly and proximately relating to the rate of duty. On that basis, the statutory scheme governing appeals under the Central Excise Act, 1944 places such questions outside a High Court appeal under Section 35G, because rate-of-duty and exemption-eligibility issues fall within the designated appellate channel for such matters. The commentary therefore states that maintainability depends on whether the controversy is essentially about duty rate arising from exemption applicability. en-us Fri, 28 Nov 2014 00:00:00 +0530 Thu, 06 Aug 2015 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254352 A dispute concerning whether rejected fabrics cleared to the domestic tariff area satisfied an exemption notification and attracted the correct rate of duty is treated as one directly and proximately relating to the rate of duty. On that basis, the statutory scheme governing appeals under the Central Excise Act, 1944 places such questions outside a High Court appeal under Section 35G, because rate-of-duty and exemption-eligibility issues fall within the designated appellate channel for such matters. The commentary therefore states that maintainability depends on whether the controversy is essentially about duty rate arising from exemption applicability. Case-Laws Central Excise Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254352