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    <title>2017 (3) TMI 1609 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>An appeal to the High Court under Section 35G of the Central Excise Act, 1944 was treated as not maintainable where the Appellate Tribunal&#039;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.</description>
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      <description>An appeal to the High Court under Section 35G of the Central Excise Act, 1944 was treated as not maintainable where the Appellate Tribunal&#039;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.</description>
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