2019 (9) TMI 1275

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.... 2019 With R/TAX APPEAL NO. 594 of 2019 - -<br>Central Excise<br>MS HARSHA DEVANI AND MS SANGEETA K. VISHEN, JJ. For The Appellant (s) : MR NIRZAR S DESAI, MR DHAVAL VYAS AND MR ANKIT SHAH (2117) For The Opponent (s) : MR AMAL PARESH DAVE (8961) COMMON ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. All these appeals arise out of a common order No. A/10108-10114/2019 dated 17.1.2....

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....of the conditions mentioned in the respective exemption notification, against the law settled by the Hon&#39;ble Apex Court? (iii) Whether in the facts and circumstances of the present case, a factory established by a person and obtained separate registration under Central Excise provisions can be treated an extension of other unit of the same group which is also having a separate registration,....

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....s made out?" 3. Mr. Paresh M. Dave, learned advocate for respondents has 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, therefore, in view of the provisions of section 35G read with section 35L of the Central Excise Act, 1944, the appeal....

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....nsels are not able to dispute the aforesaid position of law. 5. On a plain reading of the questions proposed by the appellant, it is evident that the applicability of Notification No.108/95-CE dated 28.8.1995 is subject matter of the appeal. Such notification 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....