Section 35G maintainability turns on valuation of goods for assessment, barring High Court appeal where that issue is decided.

An appeal to the High Court under Section 35G of the Central Excise Act, 1944 was treated as not maintainable where the Appellate Tribunal's order involved valuation of goods for assessment. The Court followed its earlier view that if a Tribunal order decides a question of rate of duty or valuation of goods for assessment, even along with other issues, the statutory route under Section 35G is excluded. On that basis, the appeal was dismissed for want of maintainability.

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Issues: Whether an appeal to the High Court under Section 35G of the Central Excise Act, 1944 was maintainable against an order of the Appellate Tribunal that dealt with valuation of goods for the purpose of assessment along with other issues.

Analysis: The Tribunal's order was held to involve the question of valuation of goods for assessment. The Court applied its earlier view that where an Appellate Tribunal order decides a question of rate of duty or valuation of goods for assessment together with other questions, an appeal does not lie to the High Court under Section 35G.

Conclusion: The appeal was held to be not maintainable under Section 35G of the Central Excise Act, 1944 and was dismissed on that ground.

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