1997 (8) TMI 76

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....after referred to as `The Act') are directed against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as `The Act') dated January 31, 1997. 2. We have heard Shri Ravinder Narain, the learned counsel appearing for the appellant on these appeals. Under Section 35L of the Act an appeal lies to this Court only in two situations mentioned ....

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....er, arisen on the claims for refund of excise duty submitted by the appellant before the Assistant Collector. In our opinion, the question of valuation of goods in the context of a claim for refund cannot be regarded as a question having relation to the value of goods for the purposes of assessment. The assessment had been completed in the present case and assessment orders had already been passed....