2015 (9) TMI 407

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....mt. T. D. Rajalakshmi (SR.), CGSC JUDGMENT Thottathil B. Radhakrishnan, J. 1. This appeal is against an order of the Appellate Tribunal under the Central Excise Act, 1944; the 'Act', for short. Heard the learned counsel for the appellant and the learned standing counsel for Central Board of Excise and Customs; for short, 'CBEC'. 2. While it is argued on behalf of the ap....

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....t would not lie to the High Court in terms of sub-section 1 of that Section in relation to an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purpose of assessment. Any question having a relation to the value of goods for the purpose of assessment goes out of the jurisdiction of the High Court....