https://www.taxtmi.com/caselaws?id=416247 The court held that the appeal under Section 35G of the Central Excise Act was maintainable as the issue of limitation did not directly relate to the rate of duty or value of goods for assessment purposes. The court clarified that the determination of whether the revenue could invoke the extended period of limitation did not impact the rate of duty or value of goods. Therefore, the appeal was deemed maintainable solely on the ground of limitation, and the case was referred to the Division Bench for further consideration. en-us Thu, 23 Dec 2021 00:00:00 +0530 Fri, 05 Aug 2022 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416247 The court held that the appeal under Section 35G of the Central Excise Act was maintainable as the issue of limitation did not directly relate to the rate of duty or value of goods for assessment purposes. The court clarified that the determination of whether the revenue could invoke the extended period of limitation did not impact the rate of duty or value of goods. Therefore, the appeal was deemed maintainable solely on the ground of limitation, and the case was referred to the Division Bench for further consideration. Case-Laws Central Excise Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416247