2009 (5) TMI 916

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....the Judgment passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter called as the 'Tribunal' in short) South Zonal Bench, Bangalore in Appeal Nos. (1) E/568/05 & (2) E/308/06, dated 9-9-2008, urging various facts and legal grounds in support of substantial questions of law framed at paragraph-8 of the appeal. 2. There is no need for us to advert to the facts and lega....

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....ted that the issue should be kept open for future decision regarding marketability. This Tribunal feels that it is competent only to decide the issues arising in the present appeal in terms of law. We will not be in a position to comment anything on the questions which would arise in the future. The appellants are at liberty to take up any issue in terms of law within the framework of the Central ....

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....s has held that the impugned item was non-excisable. Even though the classification of RNTCF was not an issue in the show cause notices, which propose the denial of the benefit of exemption Notification 67/95, dated 16-3-1995, they would be relevant as the leviability of AED depends upon the classification. If the product is classified under 59.06, no AED will be leviable'. 4. In view of t....