AI Drafter 
TaxTMI 
TaxTMI 
2020 (5) TMI 610
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....on 35G of Central Excise Act, 1944 (hereinafter referred to as 'Act' for short), bars an appeal to this Court where issue relating to exemption notification is involved. He would contend that in the instant case substantial question of law which has been raised by the revenue relates to the applicability of notification No.13/2008-CE dated 01.03.2008 amending the notification No.108/95-CE dated 28.05.1995 namely whether it is prospective in nature or retrospective and as such, an appeal under Section 35L of the Act lies to the Hon'ble Supreme Court and present appeal filed by the revenue under Section 35G before this Court is not maintainable. 3. Per contra, Sri. K.V.Aravind, learned panel counsel appearing for the revenue would c....
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....d that the case involves a substantial question of law." "An appeal shall lie to the High Court from every order passed in appeal by the appellate tribunal on or after the first day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law." 7. It would be apt and appropriate to note at this juncture that sub-section (2) of Section 35L came to be inserted by Finance (No.2) Act, 2015 with effect from 06.08.2014. A plain reading of sub-section (2) would indicate the expression used thereunder is "for the p....
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....rposes of assessment or where an appeal involves determination of any question that has relation to the value of the goods for the purposes of assessment, such cases will have to be treated separately and have to be given special treatment. It has been further held: "14. It could thus be seen that, this Court has found that when an order of the Appellate Tribunal would go beyond inter se disputes between the parties and may affect a large number of cases, such an issue will be one of general public importance. It has further been found that certain questions raised or arising may require interpretation of the Constitution. It is held that only such questions of general public importance alone are required to be decided by this Cour....
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....t involve determination of any question relating to the classification of goods, nor do they involve the question as to whether they are covered by the exemption notification or not. Undisputedly, the goods are covered by the said notification. The only question is as to whether the assessee has breached the conditions which are imposed by the notification for getting exemption from payment of the customs duty or not. The appeals do not involve any question of law of general public importance which would be applicable to a class or category of assessees as a whole. The question is purely inter-se between the parties and is required to be adjudicated upon the facts available." 10. The aforesaid authoritative principles by the Hon'ble A....
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..../2008CX-3 dated 12.06.2008 clarified the notification dated 28.08.1995 which indicated that exemption is meant only for the goods which becomes part of the project on permanent basis and not for the goods which are used by contractors for execution of a project and after completion of said project, goods could not have been withdrawn or in other words it could not have remained with the contractors as its owners of such goods and/or same could not have been deployed in other projects and as such there is misuse of exemption notification. As such, a show-cause notice came to be issued and order in original dated 01.01.2010 came to be passed which ultimately landed before the CESTAT in the final order No.20340/2016, which appeal filed by asse....