Maintainability of appeal u/s 35G - the issue arising in these Appeals relates to appropriate valuation...

Maintainability of appeal u/s 35G - the issue arising in these Appeals relates to appropriate valuation of goods sold by the Respondent on the application of C.E. Valuation Rules, 2000. Thus, appeal to this Court would not be maintainable in view of Section 35G as it specifically excludes the jurisdiction of this Court to entertain Appeals, inter alia, on question having relates to valuation of goods .....

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