2019 (6) TMI 625

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....Prakash Shah with Mr. Jas Sanghavi i/b. Mr. Durgaprasad Poojary, for the Respondent in both the Appeals. P.C: These two appeals under Section 35G of the Central Excise Act, 1944 challenge the order dated 12th December, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2. The common impugned order disposed of the two appeals - one filed by the Appellant and th....

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.... Court would not be maintainable in view of Section 35G of the said Act. This as the above Section 35G of the Act specifically excludes the jurisdiction of this Court to entertain Appeals, inter alia, on question having relates to valuation of goods. Thus, these appeals are not maintainable before this Court. 5. It is pertinent to note that the impugned order of the Tribunal allowed the Responden....