2019 (4) TMI 1001

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....ri I/b Mr. S.M. Shah for the respondents ORDER P.C.: 1 This appeal under section 35G of the Central Excise Act,1944 challenges the order dated 14th December 2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (for short 'CESTAT'). 2 The appeal was admitted on 24th July 2008 on the following substantial questions of law: "(A) Whether ....

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....ant­revenue whether this Appeal would be maintainable before this Court. This in view of section 35G of the said Act clearly providing that an appeal on an issue relating to valuation of goods for the purposes of assessment is not maintainable before this Court. 4 On this the learned counsel for the appellant-revenue took time to take instructions. Thus, the appeal was adjourned to today. ....

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....s filed involves not only issue of valuation for the purposes of assessment but also other issues warranting an appeal to this Court is not acceptable. Firstly, Section 35L of the Act itself provides that an appeal to the Supreme Court would be maintainable if the order of the Tribunal amongst other things relates to an issue of valuation. Thus, even if the order of the Tribunal has dealt with oth....