https://www.taxtmi.com/caselaws?id=44659 The appeals under Section 35L of the Central Excise Act were dismissed by the High Court as they were deemed not maintainable. The Court held that the question of valuation for a refund did not relate to the value of goods for assessment purposes. The appellant was granted two weeks to file an application for reference under Section 35G, with the Tribunal willing to address it on its merits if submitted within the specified timeframe. en-us Mon, 04 Aug 1997 00:00:00 +0530 Sat, 03 Jul 2010 10:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44659 The appeals under Section 35L of the Central Excise Act were dismissed by the High Court as they were deemed not maintainable. The Court held that the question of valuation for a refund did not relate to the value of goods for assessment purposes. The appellant was granted two weeks to file an application for reference under Section 35G, with the Tribunal willing to address it on its merits if submitted within the specified timeframe. Case-Laws Central Excise Mon, 04 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44659