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2011 Supreme(Kar) 754
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
N. Kumar and Ravi Malimath, JJ.
Commissioner of Central Excise — Appellant
Vs.
Mtr Foods Ltd. — Respondent
Central Excise Appeal No. 61 of 2010
Decided on : 13-01-2011
Advocate Appeared:
Mr. K.N. Mohan, for the Appellant.
The main legal point established in the judgment is the jurisdiction of the court in deciding questions related to the rate of duty of excise, which falls under the jurisdiction of the Apex Court.
Headnote:
Exemption - Excise Duty - Sweetmeats
Fact of the Case:
The court considered whether the Assessee is entitled to exemption from payment of excise duty for sweetmeats manufactured by them. The Tribunal held that the goods are excisable and not entitled to exemption.
Finding of the Court:
The court found that the appeal was not maintainable as the question involved related to the rate of duty of excise, which is to be decided by the Apex Court and not by the current court. The appeal was dismissed with liberty reserved to the Appellant to approach the Apex Court.
Issues: The main issue was the entitlement of the Assessee to exemption from payment of excise duty for sweetmeats manufactured by them.
Ratio Decidendi: The court's decision was based on the fact that the question involved in the appeal related to the rate of duty of excise, which falls under the jurisdiction of the Apex Court and not the current court.
Final Decision: The appeal was dismissed with liberty reserved to the Appellant to approach the Apex Court under Section 35L of the Central Excise Act, 1944.
N. Kumar, J.— The question that arises for consideration in this appeal is, whether the Assessee is entitled to exemption from payment of excise duty in respect of Sweetmeats manufactured by them. In other words, the question involved is, whether goods manufactured by the Assessee in the first instance is excisable or not and even if it is excisable, whether they are exempted from paying the tax by virtue of the notifications referred to therein.
2. The Tribunal has held, the goods are excisable and they are not entitled to exemption. It is against the said order : 2010 (252) E.L.T. 580 (Tri) the appeal is filed under Section 35G of the Central Excise Act, 1944. Sub-section (1) of Section 35G provides for appeal to High Court. It provides that, appeal shall lie to the High Court from every order passed in an appeal by the Appellate Tribunal on or after 1st 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. Therefore, the question involved in this appeal relates to the rate of duty of excise. It is to be decided by the Apex Court and not by this Court.
3. In that view of the matter, the appeal is not maintainable. Liberty is reserved to the Appellant to approach the Apex Court under Section 35L of the Central Excise Act, 1944.
4. Accordingly, appeal is dismissed.
