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TMI Blog2015 (11) TMI 1598X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 35G of the Central Excise Act. So much so, the ratio of decision in Rajan Beedi Company v. Commissioner of Central Excise [2015 (9) TMI 407 - KERALA HIGH COURT] applies clearly to the case in hand because the question raised in these appeals is as to whether the value of the goods determined by applying a particular value of equivalence between Hoppus Ton and Cubic Meter is acceptable or not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the Commissioner of Customs invoking Section 130 of the Customs Act, 1962 as it stood prior to its omission by the National Tax Tribunal Act, 2005 (49 of 2005), with effect from 28-12-2005. 3. Sub-section (1) of Section 130 of the Customs Act reads as follows : 130. Appeal to High Court. - (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt had held that an appeal under Section 35G of the Central Excise Act would not lie to the High Court in terms of sub-section (1) of that Section in relation to an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purpose of assessment . It was held that any question having a relation to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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