2017 (9) TMI 1825

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..... 35G of the Central Excise Act when it is not in dispute that one of the issue/question involved in the present Tax Appeals is also with respect to rate of duty/value of goods, among other things, the present Appeals before this Court under Section 35G of the Central Excise Act against the impugned common judgment and order passed by the Tribunal shall not be maintainable. Appeal dismissed as not .....

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..... uld be with respect to valuation/rate of duty. It is true that there are other questions/issues which arise in the present Tax Appeals also [other than 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 rela .....

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..... rate of duty/value of goods also], the present Appeals before this Court under Section 35G of the Act be entertained, cannot be accepted. If such an interpretation is accepted, in that case, there shall be two appeals before two different forums against the very/one judgment and order passed by the Tribunal. Under the circumstances, considering Section 35G of the Central Excise Act when it is not .....

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