2010 (8) TMI 113

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....ellant AJAY KUMAR MITTAL, J. This appeal filed under Section 35G of the Central Excise Act, 1944 (for short "the Act") is at the instance of the assessee. The challenge in this appeal is to the order dated 11/12.11.2009 (Annexure A-2) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (for short "the Tribunal") whereby the order dated 5.1.2004 passed by the adjudicating a....

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....in other words, the maximum tariff duty which an assessee was liable to pay under the provisions of the Act was 16% only in terms of the aforesaid notification. Thereafter the Government with a view to further promoting the textile industry reduced the effective rate of duty from 16% to 12% by issuing another notification No. 14/2002 dated 1.3.2002. A demand was raised by the respondent against t....

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....r i.e. C.E.A. No. 10 of 2010 where also the question for determination by this Court was, whether the assessee was entitled to the benefit of Exemption Notification No.14/2002-CE dated 1.3.2002 had held that such appeal was not maintainable. The counsel appearing for the Revenue in that matter had raised a preliminary objection that the question whether the assessee is covered by the Exemption Not....