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TMI Blog2016 (12) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... present Tax Appeals with the following proposed questions of law : [i] "Whether in the facts and circumstances of the case, the learned Tribunal has committed an error in drawing adverse inference because of the discrepancy found in the data entry recorded in the pen drive in respect of all the 31 Appeals; including the Appeal of the respondent herein, though it is essentially restricted only to two [02] Appeals which were preferred by [a] M/s. Well Suit Glass & Ceramics Private Limited [E/13720/2014]; and [b] M/s. Vishva Glass & Ceramics Private Limited [E/534/2011]; so far as the clandestine clearance of Frit. by the respondent is concerned ?" [ii] "Whether in the facts and circumstances of the case, the learned Tribunal is justified i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent Tax Appeals is with respect to valuation, in view of the bar under Section 35G of the Central Excise Act, the Appeal before this Court shall not be maintainable. In support of the above submission, he has relied upon Section 35G of the Central Excise Act as well as two decisions of Division Bench of this Court viz., in the case of Commissioner v. Kich Industries, 2014 [305] ELT 107 [Guj] as well as in case of Ruchi Soya Industries Limited v. Union of India, 2014 [307] ELT 852 [Guj]. Making above submissions and relying on the above decisions, it is requested not to entertain the present Tax Appeals. 3. Shri Dhaval D Vyas, learned advocate appearing on behalf of the Revenue has submitted that as such, earlier against the very common ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the issue/question with respect to valuation/rate of duty]. However, on plain reading of Section 35G of the Central Excise Act, an Appeal shall lie to the High Court from the order passed in appeal by the Appellate Tribunal [not being 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]. Therefore, on plain reading of Section 35G of the Act, if amongst other things, question with respect to 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 arise, an appeal shall not lie to the High Court. In such a situation, the appeal shall lie be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt permitted the Department to withdrew the appeals with the above liberty, and thereafter the present Appeals are preferred, these Appeals are required to be decided on merits is concerned, on reading the order passed by the Hon'ble Supreme Court, while dismissing the appeals as withdrawn, it is required to be noted that the Hon'ble Supreme Court has not opined whether appeals before this Court shall be maintainable or not. Learned counsel for the revenue sought permission before the Hon'ble Supreme Court to withdraw the appeals, as they propose to prefer it before this Court and the Apex Court permitted the Department to withdraw the said appeals, however, with a liberty; as prayed for. However, it cannot be said that Hon'ble Supreme Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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