9911796707
TMI Blog2018 (10) TMI 1734X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court on limited ground that the Tribunal should be directed to re-hear the matter and consider this piece of important evidence produced by the assessee - HELD THAT:- Unfortunately, we are not persuaded to accept the stand raised by the Learned Senior Counsel for the assessee as this Court is denied of the power to test the order of the Tribunal pertaining to valuation issue. We are afraid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Venkataraman, Senior Counsel for M/s. Muthuvenkataraman, for the Appellant. Mrs. R. Hemalatha, Senior Standing Counsel, for the Respondent. JUDGMENT Heard Mr. N. Venkataraman, the Ld. Senior Counsel, assisted by Mr. Akhil Suresh, the Ld. Counsel appearing for the appellant. 2. This appeal by the assessee is directed against the order passed by the Customs, Excise and Service Tax Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gineering Science of Launching Mechanism, specifically relating to Missile Launchers and Bridging Systems has explained as to how the classification cannot be done, as done by the department in the Order-in-Original dated 19-5-2005. 5. It is the submission of the Learned Senior Counsel that this affidavit filed by Mr. R. Gowri Shankar was not dealt with by the Tribunal and therefore, the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be tested as a whole and this Court exercising jurisdiction under Section 35G of the Central Excise Act, 1944 is not competent to do the same as there is a statutory bar from testing the correctness of the order as impugned in this appeal. 7. For the above reasons this Court is of the considered view that this appeal is not maintainable before this Court. Accordingly, the appeal is dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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