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TMI Blog2015 (2) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Parth Mullick ORDER C.M. Nos.21124 and 21126/2014 IN CEAC 106/2014 C.M. Nos.21127 and 21129/2014 IN CEAC 107/2014 C.M. Nos.21130 and 21132/2014 IN CEAC 108/2014 C.M. Nos.21138 and 21140/2014 IN CEAC 109/2014 Delay in filing and re-filing the appeals are condoned, subject to all just exceptions. C.M. No.21125/2014 IN CEAC 106/2014 (exemption) C.M. No.21128/2014 IN CEAC 107/2014 (exemption) C.M. No.21131/2014 IN CEAC 108/2014 (exemption) C.M. No.21139/2014 IN CEAC 109/2014 (exemption) Allowed, subject to all just exceptions. CEAC 106-109/2014 1. It is pointed by counsel for the respondents that the present appeals under Section 35G of the Central Excise Act are not maintainable. Learned counsel relies upon the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates directly and proximately to the rate of duty applicable thereto for purposes of assessment. Whether the value of goods for purposes of assessment is required to be increased or decreased is a question that relates directly and proximately to the value of goods for purposes of assessment. The statutory definition of the said expression indicates that it has to be read to limit its application to cases where, for the purposes of assessment, questions arise directly and proximately as to the rate of duty or the value of the goods. 12. This, then, is the test for the purposes of determining whether or not an appeal should be heard by a Special Bench of CEGAT, whether or not a reference by CEGAT lies to the High Court and whether or not an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T.R. 451 (Del.), a Division Bench of this Court has stated: 3. On a plain reading of Section'35G'of the Central Excise Act, 1944 it is clear that no appeal would lie to the High Court from an order passed by CESTAT if such an order relates to, among other things, the determination of any question having a relation to the rate of duty or to the valuation of the taxable'service. It has nothing to do with the issues sought to be raised in the appeal but it has everything to do with the nature of the order passed by the CESTAT. It may be very well for the appellant to say that it is only raising an issue pertaining to limitation but the provision does not speak about the issues raised in the appeal, on the other hand, it speaks about the natu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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