2018 (3) TMI 571

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....ods that were imported were 'pressed distillate oil', as contended by the respondent/assessee, or whether they were 'base oil', as contended by the appellant. The Tribunal, in paragraph 11 stated: "Next we turn to the valuation of the imported goods." The Tribunal held that there was insufficient evidence to establish mis-declaration and consequently the determination of the value on the basis of the price of base oil was erroneous. The Tribunal observed that consequently there was no basis to disregard the declared value. In paragraph 12, the Tribunal expressly stated that there was no valid reason to reject the classification or valuation of imported goods. 3. The appellant had challenged that order by filing CUSAP No.2 of 2017 (O&M) whi....

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....ated 12.07.2016 in which the issue of alleged mis-declaration was decided in favour of the respondent. 5. The above facts support the preliminary objection raised by Mr. Jagmohan Bansal, the learned counsel appearing on behalf of the respondent, that the appeal is not maintainable before this Court and is maintainable only before the Supreme Court. We will assume that there are issues other than those of valuation and classification involved. That would make no difference to the maintainability of the appeal as the same also involves the issues of valuation and classification and, in any event, the issue of classification. We have already referred to the orders in this regard. 6. In Principal Commissioner of Central Excise and Service Tax....

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....o the Supreme Court under Section 35 L and not to the High Court under Section 35 G. This would be so even if the appeal is only in respect of questions other than the rate of duty or the value of the goods for the purpose of assessment. It is the nature of the order of the Tribunal and not the scope of the appeal that determines the maintainability of the appeal under Section 35 G. 12. It is not necessary to look far for the reason for this provision. The intention is to consolidate all appeals from the order of the Tribunal in one Court - either in the High Court or in the Supreme Court. A contrary view would result in multiple appeals being filed before both the Courts where the order of the Tribunal relates to the determination of qu....

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....n appeal against the same order to consider, analyse and adjudicate upon the same facts but in relation to the other questions. Although theoretically, it would be possible to bring the matter to a conclusion with consistent findings the process would be considerably cumbersome and in many cases impractical. For instance, in a given case, a party may not challenge the order of the High Court. Against the same order in the appeal before the Supreme Court, it would be possible to come to different conclusions on the facts. The party, against whom the facts have been determined, would be faced with the findings of fact by the High Court. Both the judgments would have attained finality but with inconsistent findings. This could not have been th....