2017 (6) TMI 118

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....2/2017 (for exemption) 1. Allowed, subject to all just exceptions. CM No. 19453/2017 (for condonation of delay of 28 days in re-filing the appeal) 2. For the reasons stated in the application, the delay of 28 days in re-filing the appeal is condoned. The application is disposed of. CM No. 19451/2017 (for condonation of delay of 42 days in filing the appeal) 3. For the reasons stated in....

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....e rate of duty of excise or to the value of goods for purposes of assessment" would be covered by Section 35 L of the Finance Act, 1994 ("Act") and the appeal in such case from an order of the CESTAT would lie directly to the Supreme Court. The Court in that order referred to its decision in Commissioner of Service Tax v. Ernst & Young Private Limited 2014 (34) STR 3 (Del). 6. Learned counsel f....