https://www.taxtmi.com/caselaws?id=225147 The High Court dismissed the appeal, ruling it not maintainable under Section 35G of the Central Excise Act, 1944, and Section 83 of the Finance Act, 1994. Despite the appellant's argument that the appeal focused solely on the limitation issue, the Court found that the impugned order addressed both valuation and limitation matters. As the order dealt with valuation in addition to limitation, the appeal was deemed not maintainable. The Court upheld the respondent's objection, emphasizing that the appeal's validity hinges on the nature of the order being appealed against, regardless of the specific issues raised by the appellant. en-us Tue, 26 Feb 2013 00:00:00 +0530 Wed, 16 Jul 2014 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=225147 The High Court dismissed the appeal, ruling it not maintainable under Section 35G of the Central Excise Act, 1944, and Section 83 of the Finance Act, 1994. Despite the appellant's argument that the appeal focused solely on the limitation issue, the Court found that the impugned order addressed both valuation and limitation matters. As the order dealt with valuation in addition to limitation, the appeal was deemed not maintainable. The Court upheld the respondent's objection, emphasizing that the appeal's validity hinges on the nature of the order being appealed against, regardless of the specific issues raised by the appellant. Case-Laws Service Tax Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=225147