- (1.) Application for amendment of Cause Title is allowed. In these appeals, the Revenue has questioned the validity of order passed by the High Court dismissing the appeals of the Revenue on the ground that such appeals are not maintainable Under Sec. 35G of the Central Excise Act. The order of the High Court appears to be correct. In any case, the Revenue has also filed appeals directly to this Court challenging the order of the Tribunal which was challenged before the High Court. For these reasons, these appeals are dismissed.
(2.) The question that is raised for consideration is as to whether the clearance of individual components by Maruti Udyog Ltd. as "CAR KIT" is liable for payment of excise duty @ 40% or @ 16%. It is not necessary to go into this question as we find that since Maruti Udyog Ltd. had paid excise duty @ 40%, the issue becomes tax neutral. These appeals are, accordingly, dismissed on this ground alone.;