TaxTMI 
TaxTMI 
2018 (8) TMI 1899
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....e related to valuation of goods and therefore, discretion to refuse to admit the appeal under sub-section (1) of Section 35B of the Central Excise Act, 1944 was not available under the law?" This appeal has been directed against the order dated 15-11-2017 passed by CESTAT whereby the appeal of the appellant under Section 35B has been dismissed in limine invoking proviso II of Section 35B of the Central Excise Act. 2. Counsel for the appellant raised a short and pointed submission that in the instant case, as the dispute relates to valuation of goods for the purposes of assessment, the discretion to refuse to admit the appeal on the ground of duty involved being less than 2,00,000/- was not available. In support of his submission,....
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.... of Central Excise under Section 35, as it stood immediately before the appointed day; (d) an order passed by the Board or the Collector of Central Excise, either before or after the appointed day, under section 35A, as it stood immediately before that day : Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to, - (a) a case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to another factory, or from one warehouse to another, or during the course of processing of the goods in a ....
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....tion (1) therefore, the exception clause contained in the proviso would require a strict constriction. What we notice in clause (i) of the second proviso is that even where the difference of duty or the amount of penalty involved does not exceed the limit; (in the present case two lacs) there are certain kind of disputes where such discretion is not available to the Tribunal, which are as below : (a) determination of any question having a relation to the rate of duty of excise; (b) where the determination of any question having relation to value of goods for the purpose of assessment; (c) is in issue or is one of the points in issue. The pr....
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....acted herein below : "35G Appeal to High Court. - (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July 2003 (not being 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 purposes of assessment), if the High Court is satisfied that the case involves, a substantial question of law..." The exclusion of the class of orders against which the remedy of appeal under Section 35G would not be available are exhaustively enumerated as being order relating, among other things, to the determination of any question having a relation to the rate of duty of ex....