https://www.taxtmi.com/caselaws?id=338968 The appeal was dismissed based on maintainability grounds under Section 35L of the Central Excise Act, 1944. The Court concurred with the Tribunal's decision that questions related to the rate of duty fall under the ambit of Section 35L, making the appeal not maintainable. The Court did not address the interpretation of the exemption notification or the clubbing of clearances due to the uphold of the maintainability objection. The absence of reasons in the order was deemed irrelevant to the appeal's jurisdiction, highlighting the significance of adhering to statutory provisions for appeal jurisdiction. en-us Mon, 30 Jan 2017 00:00:00 +0530 Sat, 11 Nov 2017 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338968 The appeal was dismissed based on maintainability grounds under Section 35L of the Central Excise Act, 1944. The Court concurred with the Tribunal's decision that questions related to the rate of duty fall under the ambit of Section 35L, making the appeal not maintainable. The Court did not address the interpretation of the exemption notification or the clubbing of clearances due to the uphold of the maintainability objection. The absence of reasons in the order was deemed irrelevant to the appeal's jurisdiction, highlighting the significance of adhering to statutory provisions for appeal jurisdiction. Case-Laws Central Excise Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338968