https://www.taxtmi.com/caselaws?id=255119 The Madras High Court dismissed the appeal challenging the Customs, Excise and Service Tax Appellate Tribunal's decision on the benefit of Circulars and Notifications related to the 'Small Scale Industries' exemption under Notification No.8/2002-CE. The court held that the appeal was not maintainable under Section 35G of the Central Excise Act, 1944, as the issue pertained to the rate of duty payable by the respondent. The decision emphasized jurisdictional limitations in entertaining appeals concerning the rate of duty determination, without delving into the merits of the questions raised. en-us Fri, 21 Nov 2014 00:00:00 +0530 Wed, 12 Aug 2015 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255119 The Madras High Court dismissed the appeal challenging the Customs, Excise and Service Tax Appellate Tribunal's decision on the benefit of Circulars and Notifications related to the 'Small Scale Industries' exemption under Notification No.8/2002-CE. The court held that the appeal was not maintainable under Section 35G of the Central Excise Act, 1944, as the issue pertained to the rate of duty payable by the respondent. The decision emphasized jurisdictional limitations in entertaining appeals concerning the rate of duty determination, without delving into the merits of the questions raised. Case-Laws Central Excise Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255119