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TMI Blog2018 (9) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 purposes of assessment, the appeal lies before the Hon’ble Supreme Court. When the appellant has an alternative remedy to prefer an appeal before the Hon’ble Supreme Court, the present appeal is not maintainable. Reliance placed in the case of CCE., MANGALORE VERSUS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , against the Final Order dated 16.02.2016 made in Final Order No.20256/2016 by the Customs, Excise and Service Tax Appellant Tribunal, confirming the order 16.12.2005 in Order in Original No.30/2005 passed by the Commissioner of Central Excise and Customs, Belgaum produced at Annexure C and B, respectively. 2. Sri. Akshaya Katti, learned counsel for the respondent raised preliminary objectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lis, it is an undisputed fact that the Commissioner of Central Excise, Belgaum by an order dated 16.12.2005 dropped the proceedings under the show-cause notice issued to the respondent dated 31.03.2005. That was the subject matter of the appeal E/54/2007 before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore. The Tribunal by the impugned order dated 16.02.2016, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at para No. 43 and 52, which reads as under:- 43. From the aforesaid discussion, it is clear that an order passed by the Appellate Tribunal relating to the determination of any question having relation to the rate of duty of excise or to the value of goods for the purposes of assessment lies to the Supreme Court under Section 35L(b) of the Act and not to the High Court under Section 35G. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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