2024 (4) TMI 672

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;ble Shri Justice Sushrut Arvind Dharmadhikari And Hon'ble Shri Justice Gajendra Singh For the Appellant : Shri Rabi Sankar Roy Choudhury, Learned Counsel For the Respondents : Shri Prasanna Prasad - Advocate ORDER Heard on the question of admission. This appeal u/s 35(H) of the Central Excise Act, 1944 has been filed by the assessee against the order dated 12.12.2023 passed by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4(referred to as 'the Act of 1944' hereinafter). However, in normal course, the appeal is maintainable u/s 35(G) of the Act of 1944. In the present case, even appeal u/s 35(G) of the Act of 1944 would not be maintainable in as much as, the order passed by the CESTAT, New Delhi not being the order relating among other things, to the determination of any question having relation to the rate ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....09(242) ELT 330(P&H), appeal to Supreme Court was dismissed as withdrawn reported in 2011(263) ELT A74(SC) , (3) Commissioner of Customs & Central Excise, Goa Vs. Primella Sanitary Products(P) Limited reported in 2002(145) ELT 515 (Bombay), appeal to supreme Court dismissed as withdrawn reported in 2003(151) ELT A299(SC), (4) Commissioner of Central Excise, Ludhiyana Vs. A.S.T. Paper Mills Limited....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....regard to determination of any question or to the value of goods for the purpose of assessment and the same was disposed of with the following observations: "On due consideration of the facts and circumstances of the present case, so also the law laid down in the cases of Commissioner V. Kich Industries(supra), Commissioner of Central Excise, Chennai-II Vs. Vadapalani Press & Others(supra....