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TAXAP/1820/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1820 of 2009
With
CIVIL
APPLICATION No. 414 of 2009
In
TAX APPEAL No. 1820 of
2009
=========================================================
J
M PERFUMERY (UNIT-II) - Appellant(s)
Versus
COMMISSIONER
OF CENTRAL EXCISE & CUSTOMS - Opponent(s)
=========================================================
Appearance
:
MR
PARESH M DAVE for
Appellant(s) : 1,
RULE SERVED for Opponent(s) : 1,
MR RJ OZA
for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 17/03/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
1. This
appeal is directed against an order of the CESTAT, dated 10.10.2008.
2. The
case of the appellant is that the Tribunal has wholly mis-directed
itself by considering the manufacturing activity of the entire Unit
and passed the order, which, despite being pointed out through the
Application for Rectification, the Tribunal failed to correct the
same.
3. We
are unable to entertain the contentions of the appellant on the
simple ground that, as rightly pointed out by the learned Counsel for
the Revenue, the issue involved is one of the appropriate
classification of the goods and on which basis what appropriate rate
of duty should be charged. This being the question covered by
Clause-(b) of Section-35-L of the Central Excise Act, 1944, an appeal
would lie before the Hon’ble Supreme Court and not before this Court.
4. In
view of the above discussion and in view of the decision of the
Hon’ble Apex Court in the case of “Commissioner of
Central Excise, Mumbai Vs. Bharat Bijlee Limited”
reported in 2006(198)E.L.T.489(S.C.), this
appeal is DISPOSED OF,
in the above terms.
5. Since,
the appeal is disposed of, civil application shall not survive and it
also stands DISPOSED OF,
accordingly.
(AKIL
KURESHI,J.)
(Ms.
SONIA GOKANI,J.)
Umesh/
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