2023 (7) TMI 154

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....(III) - -<br>Central Excise<br>HON&#39;BLE MR. JUSTICE S. RAVINDRA BHAT And HON&#39;BLE MR. JUSTICE DIPANKAR DATTA For the Petitioner : Mr. B. Krishna Prasad, AOR Ms. Nisha Bagchi, Adv. Mr. Mukesh Kumar Maroria, AOR Ms. Vishakha, Adv. Mr. Rajat Nair, Adv. Mr. Merusagar Samantaray, Adv. Ms. Monica Benjamin, Adv. For the Respondent : Ms. Diksha Rai, AOR Mr. Ankit Agrawal, Adv. Ms. Ragini Pandey, A....

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....t, however, was of the view that since issues of valuation have been involved, the appeals were not maintainable. In these special leave petitions, the revenue has confined its challenge to the order of the High Court rejecting the appeals on the ground of maintainability. Learned counsel submits that revenue may be permitted to apply for restoration of the appeals which were permitted to be wit....