2013 (12) TMI 77

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....the Respondent : Mr. Jagmohan Bansal, Advocate ORDER Rajive Bhalla, J. (Oral) The dispute in the present appeal pertains to valuation of a taxable service. When confronted with Section 35G of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') read along with Section 35L of the Act, counsel for the appellant fairly concedes that the appeal is not maintainable before the Hi....

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....ods for purposes of assessment shall lie before the Supreme Court. The appeal is dismissed as not maintainable. We would like to deal with another matter. A perusal of the bare Act, published by M/s. Universal Law Publishing Company Pvt. Ltd., C-FF-1A, Dilkhush Industrial Estate (Near Azadpur Metro Station), GT Karnal Road, Delhi - 110033, records that Section 35G has been repealed by the Na....