2015 (11) TMI 1164

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.....URAIZEE, JJ. For The Appellant : Mr RJ Oza For The Respondent : Mr Dhaval Shah, Mr Paresh Dave ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1 Heard Mr R.J. Oza, learned Senior Standing Counsel for the appellant in each of the appeals and Mr Dhaval Shah, learned advocate for the respondent in Tax Appeal No.332 of 2015 and Mr Paresh Dave, learned advocate for the respondent in T....

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....on is not fulfilled by the assessee? (B) Whether the conditions attached to Notification No.14/2002-CE dated 01.03.2002 provide that the benefit under the said notification can be available in relation to the products, which are subjected to actual payment of duty and not otherwise? (C) Whether in the facts and circumstances of the case, what is the scope of Explanation-II to Notification No....

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.... the respondents at the outset submitted that the controversy involved in the present case relates to the determination of a question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment, under the circumstances, in view of the provisions of section 35G read with section 35L of the Central Excise Act, 1944, the appeal would lie before the Supreme ....

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....e the above position of law. 5 A perusal of the impugned order of the Tribunal clearly shows that the dispute involved in the present case relates to the applicability of Notification No.14/2002-CE dated 01.03.2002 which has a direct bearing on the determination of the rate of duty for the purposes of assessment. Under the circumstances, in the light of the provisions of section 35G read with s....