2014 (9) TMI 982

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..... r things to the determination of any question having relation to the value of goods for the purpose of assessment. The said question is outside the purview of the provisions of Section 35H of the Central Excise Act, 1944 it falls squarely within the ambit of Section 35L of the Act which is to be determined by the Apex Court. - Decided against Revenue. - CEA Nos. 34-37 of 2011 & 13 of 2012 - - - D .....

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..... ion 35H of the Central Excise Act, 1944 (for short the Act ) it falls squarely within the ambit of Section 35L of the Act which is to be determined by the Apex Court. 3. In that view of the matter, the appeals are rejected reserving liberty to the appellant to prefer a statutory appeal under Section 35L of the Act before the Apex Court. 4. The High Court Registry is directed to return all t .....

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