TaxTMI 
TaxTMI 
2024 (11) TMI 415
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....23 and on the said date, the learned counsel for the petitioner sought the liberty to convert the petition into a statutory appeal. 2. Pursuant to the said liberty, the petition was renumbered as the present appeal. However, the petitioner did not take any steps for appropriately converting the said petition into the appeal; the appellant has applied only for the change of nomenclature of the writ petition and renumbered as an appeal. 3. The petitioner, essentially, seeks to assail the common order dated 03.04.2023 passed by the learned Customs, Excise and Service Tax Appellate Tribunal (hereafter the learned CESTAT) in Customs Appeal No. 51682/2021; Customs Appeal No. 51685/2021; and Customs Appeal No. 51794/2022. Essentially, the petiti....
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....of the Division Bench of this Court in The Commissioner of Customs (Export) v. M/s. Sipca India Ltd. & Ors. 2017 SCC OnLine Del 11100 wherein this Court had considered the decisions in the case of Commissioner of Service Tax v. Ernst & Young Private Limited 2014 (34) STR 3 (Del) and Naveen Chemicals Manufacturing and Trading Company Limited v. Collector of Customs (1993) 4 SCC 320 and had held that an appeal before this Court regarding an issue of exemption under a notification which was available in respect of specified products, would not be maintainable. The relevant extract of the said decision is set out below: - "6. Given the nature of the aforesaid dispute and having examined the ratio of the decision in case of Ernst & Young Priva....
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....arts of the said Act should be interpreted similarly. The statutory definition accords with the meaning we have given to the said expression above. Questions relating to the rate of duty and to the value of goods for purposes of assessment are questions that squarely fall within the meaning of the said expression. A dispute as to the classification of goods and as to whether or not they are covered by an exemption notification relates directly and proximately to the rate of duty applicable thereto for purposes of assessment. Whether the value of goods for purposes of assessment is required to be increased or decreased is a question that relates directly and proximately to the value of goods for purposes of assessment. The statutory definiti....
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....d an important injunct to the question of rate of tax. In case Service Tax is not to be levied or imposed and cannot be imposed under the charging Section, no tax would be payable. The said determination would be direct or proximate to the issue of rate of tax, which will include nil tax, when no tax is chargeable. 19. If the reasoning given by the Revenue is to be accepted, it will lead to anomaly and substantial confusion. All assessments necessarily have to determine and decide the rate of tax after determining and deciding whether or not activity is chargeable or tax can be levied. Assessments against the assessee would decide the rate of tax applicable once it is held that the activity is chargeable to tax under the F. Act. The words....