2014 (10) TMI 725

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....For the Respondent :- Nishant Mishra ORDER This appeal by the Revenue arises from an order of the CESTAT dated 5 February 2014. The question of law which has been formulated by the Revenue is as follows:- "Whether the Hon'ble CESTAT was justified in holding that by virtue of assignment of title over the trade mark by Smt. Sarla Aneja to M/S Bonny Care Pvt. Ltd., the later become owner, ther....

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.... Tribunal. The Tribunal has in paragraph-36 come to the conclusion that the benefit of the SSI exemption was undeniable. Under Section 35G, an appeal lies to the High Court from an order passed by the Appellate Tribunal, not being an order relating among other things, to the determination of any question having a relation to the rate of the duty of excise or to the value of goods for the purposes....

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....hat whether the goods are covered by an exemption notification or otherwise is not a matter which would fall within the appellate jurisdiction of the High Court under Section 130 of the Customs Act, 1962. In view of the judgment of the Supreme Court in Naveen Chemicals (supra), we are of the view that the issue raised in the appeal has a direct and proximate relationship to the rate of duty withi....