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    <title>1985 (8) TMI 172 - CEGAT, NEW DELHI</title>
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    <description>A Tribunal order in an appeal involving valuation for assessment remains outside reference jurisdiction under Section 35G of the Central Excises and Salt Act, 1944, even if the appeal is disposed of on limitation. The valuation character of the dispute is not lost where the appeal concerned captively consumed goods and the valuation issue was raised before the Tribunal, because a question of law not separately discussed is still treated as dealt with in the order. No reference to the High Court was therefore maintainable.</description>
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      <title>1985 (8) TMI 172 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=72111</link>
      <description>A Tribunal order in an appeal involving valuation for assessment remains outside reference jurisdiction under Section 35G of the Central Excises and Salt Act, 1944, even if the appeal is disposed of on limitation. The valuation character of the dispute is not lost where the appeal concerned captively consumed goods and the valuation issue was raised before the Tribunal, because a question of law not separately discussed is still treated as dealt with in the order. No reference to the High Court was therefore maintainable.</description>
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      <pubDate>Thu, 29 Aug 1985 00:00:00 +0530</pubDate>
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