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