C.Ex.App./3/2020 on 11 August, 2021
Reference may also
be made to the Rajasthan High Court decision in Laxmi
Udyog v. Commissioner of Central Excise, 2002 (142)
E.L.T. 27 (Raj.).
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Laxmi Udyog vs Commissioner Of Central Excise on 7 December, 2001
Commissioner Of Customs Jodhpu vs M/S Shri Ram Rayons on 23 October, 2013
As regards the provisions of Section 35G of the Central Excise Act, 1944 (the Act of 1944), which are in pari materia the provisions with which we are concerned, this Court, in the case of Laxmi Udyog (supra) considered the matter where the question was as to whether the parts of power driven pump falling under heading No.84.13 were entitled to the benefit of Exemption Notification No.155/1986 read with Note 2(a) of Section XVI of Chapter 84 CET-86-87; and found that such an order related to the determination of rates of excise duty payable and hence, could be directly challenged to the Supreme Court under Section 35L of the Act of 1944. This Court said,-
Commissioner Of Customs & Central ... vs M/S Dharampal Satyapal Ltd on 19 August, 2011
Reference may also be made to the
Rajasthan High Court decision in Laxmi Udyog
v. Commissioner of Central Excise, 2002 (142) ELT 27
C Ex Ref No.1/2009 Page 7 of 10
(Raj). The Delhi High Court also had the occasion to
consider the scope of Section 35L of the Central Excise
Act, 1944 in Perfect Electric Concern Pvt. Ltd.
Commr. Of C. Ex. & Cus. vs Reliance Chemotex Industries Ltd. on 23 May, 2002
5. He has relied upon a decision of this Court in the case of Laxmi Udyog v. Commissioner of Central Excise, reported in 2002 (142) E.L.T. 27 (Raj.), wherein the Court held that :-
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