2015 (1) TMI 318

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....ennai, by raising the following questions of law: (a) Whether the benefit of Central Board of Excise and Customs Circular No.212/46/95-CX, dated 20.5.1996 is available to the first respondent under the context (goods not exported by Merchant Exporters, goods not exported from the Unit and goods used in the packing of other products which might have been exported) and strict compliance of its subsequent circular No.648/39/2002-CX.6, dated 25.7.2002? (b) Whether the conditions and procedures prescribed under Notification No.43/2001 CE (NT), dated 26.6.2001 can be altogether ignored and benefit extended to the first respondent? 2.1. The first respondent is engaged in the manufacture of printed cartons and they availed the 'Small S....

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.... on the above questions of law raised by the department. It is the plea of the learned counsel for the first respondent that Section 35G of the Central Excise Act, 1944 provides that an appeal on the issue relating to rate of duty of excise or value of goods for purposes of assessment would not lie before this Court. He placed strong reliance on the decision of the Supreme Court in Navin Chemicals Manufacturing and Trading Co. Ltd. v. Collector of Customs, 1993 (68) ELT 3 (SC), wherein it is held as under:                 11. It will be seen that sub-section (5) uses the said expression determination of any question having a relation to the rate of duty or to the ....

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....on of the said expression indicates that it has to be read to limit its application to cases where, for the purposes of assessment, questions arise directly and proximately as to the rate of duty or the value of the goods. 12. This, then, is the test for the purposes of determining whether or not an appeal should be heard by a Special Bench of CEGAT, whether or not a reference by CEGAT lies to the High Court and whether or not an appeal lies directly to the Supreme Court from a decision of CEGAT: does the question that requires determination have a direct and proximate relation, for the purposes of assessment, to the rate of duty applicable to the goods or to the value of the goods. (emphasis supplied) 5. The present appeal is fil....