2018 (9) TMI 1437

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....oudar, Advocate) JUDGMENT B.VEERAPPA J., The present appeal is preferred by the appellant under Section 35-G of the Central Excise Act, 1944, against the Final Order dated 16.02.2016 made in Final Order No.20256/2016 by the Customs, Excise and Service Tax Appellant Tribunal, confirming the order 16.12.2005 in Order in Original No.30/2005 passed by the Commissioner of Central Excise and Customs....

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....earned counsel for the appellant contends that the appeal is maintainable. 5. Having heard the learned counsel for the parties to the lis, it is an undisputed fact that the Commissioner of Central Excise, Belgaum by an order dated 16.12.2005 dropped the proceedings under the show-cause notice issued to the respondent dated 31.03.2005. That was the subject matter of the appeal E/54/2007 before the....

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....e Refineries and Petrochemicals Ltd., reported in 2011 (270) ELT 49 Karnataka, while considering the provisions of Section 35G held at para No. 43 and 52, which reads as under:- "43. From the aforesaid discussion, it is clear that an order passed by the Appellate Tribunal relating to the determination of any question having relation to the rate of duty of excise or to the value of goods for the p....