2015 (9) TMI 407

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..... ing a relation to the rate of duty of excise or to the value of goods for the purpose of assessment. Any question having a relation to the value of goods for the purpose of assessment goes out of the jurisdiction of the High Court in terms of Section 35G in view of the exclusionary clause provided by sub-section 1 of that section. The determination of the value of the goods for the purpose of asse .....

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..... the appeal before it and had misdirected itself, the learned counsel for CBEC argued that the questions raised do not merit consideration in this appeal. 3. Perusing the impugned order of the Tribunal and the quality of consideration therein; we see that, keeping aside the intricate manner in which the questions of law have been attempted to be projected, the only issue germane for considerati .....

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..... sub-section 1 of that section. The determination of the value of the goods for the purpose of assessment necessarily takes in the quantification of the goods involved in the assessment. 5. For the reasoning rendered in the foregoing paragraph, we hold that this appeal is maintainable. 6. Be that as it may, we also see that the realm of consideration is entirely on the basis of assimilation .....

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