https://www.taxtmi.com/caselaws?id=284364 The High Court ruled in favor of the appellant, emphasizing that the discretion to refuse to admit an appeal under Section 35B of the Central Excise Act is not available when the dispute involves the valuation of goods for assessment purposes. The Court highlighted that the right to appeal is a statutory right and exceptions to exercising such a right must be strictly construed in favor of the appealing party. The Court held that the Tribunal was not justified in refusing to admit the appeal and remitted the case back to the Tribunal for consideration on its merits. en-us Mon, 13 Aug 2018 00:00:00 +0530 Thu, 14 Nov 2019 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284364 The High Court ruled in favor of the appellant, emphasizing that the discretion to refuse to admit an appeal under Section 35B of the Central Excise Act is not available when the dispute involves the valuation of goods for assessment purposes. The Court highlighted that the right to appeal is a statutory right and exceptions to exercising such a right must be strictly construed in favor of the appealing party. The Court held that the Tribunal was not justified in refusing to admit the appeal and remitted the case back to the Tribunal for consideration on its merits. Case-Laws Central Excise Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284364