2017 (3) TMI 1609 - HC - Central Excise

Maintainability of appeal - Section 35 G of the Central Excise Act, 1944 - Held that - where the order of the Appellate Tribunal deals with a question of rate of duty or valuation of the goods for the purpose of assessment as well as with other questions relating to other aspects, an appeal is not maintainable under Section 35 G of the Central Excise Act, 1944 - It is admitted that the order of the Tribunal deals with the question of valuation of the goods for the purpose of assessment as well as with other questions. Appeal is dismissed only on the ground that it is not maintainable under Section 35 G of the Act.

Summary

The Punjab and Haryana High Court dismissed an appeal against the Customs, Excise and Service Tax Appellate Tribunal's order dated 10.07.2015, stating that the appeal was not maintainable under Section 35 G of the Central Excise Act, 1944.