https://www.taxtmi.com/caselaws?id=32423 The Court dismissed the appeal filed by the Commissioner of Central Excise, holding that appeals concerning the determination of the rate of duty of excise should be heard by the Supreme Court, not the High Court. The dispute between the 100% export-oriented unit and the Department regarding duty exemptions was resolved in favor of the respondent by the CESTAT. The Court emphasized that issues directly related to the rate of duty fall under the Supreme Court's jurisdiction, leading to the appeal's dismissal without costs. en-us Mon, 11 Feb 2008 00:00:00 +0530 Fri, 13 Mar 2009 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32423 The Court dismissed the appeal filed by the Commissioner of Central Excise, holding that appeals concerning the determination of the rate of duty of excise should be heard by the Supreme Court, not the High Court. The dispute between the 100% export-oriented unit and the Department regarding duty exemptions was resolved in favor of the respondent by the CESTAT. The Court emphasized that issues directly related to the rate of duty fall under the Supreme Court's jurisdiction, leading to the appeal's dismissal without costs. Case-Laws Central Excise Mon, 11 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32423