2009 (4) TMI 201

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....: M.M. Kumar, J.]. - This order shall dispose of CEA Nos. 103 of 2008 and 3 of 2009, which have been filed by the revenue under Section 35G of Central Excise Act, 1944 (for brevity 'the Act') against the order dated  5-7-2007 (Annexure P-7) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity CESTAT). 2. A perusal of para 7 of the order shows that the al....

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....lued prices to a party so as to benefit from undervalued return of about 40% of its sales. Thus, the finding regarding undervalued Circular transactions and evasion of duty do not fit in with facts of the case." 3. On behalf of the respondent-assessee, a preliminary objection has been raised that in cases where the order passed by the Appellate Tribunal concerns the valuation of goods, then the....

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....t is satisfied that the case involves a substantial question of law."             (emphasis added). 5. A perusal of the aforesaid provision shows that the appeal emerging out of the order relating to the determination of any question to the value of goods for the purposes of assessment would not be competent before this Court and accor....