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TMI Blog2018 (8) TMI 1899X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of the right. Though Learned Counsel for Revenue sought to convince us by submitting that the matter involving the issue with regard to valuation of goods, the statutory remedy under Section 35G of the Act, in any case, will not be available to the assessee, on plain reading of the provision contained in sub-section (1) of Section 35G, we are inclined to reject the submission - The exclusion of the class of orders against which the remedy of appeal under Section 35G would not be available are exhaustively enumerated as being order relating, among other things, to the determination of any question having a relation to the rate of duty of excise to the value of goods for the purposes of assessment. The jurisdiction of this Court is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant raised a short and pointed submission that in the instant case, as the dispute relates to valuation of goods for the purposes of assessment, the discretion to refuse to admit the appeal on the ground of duty involved being less than 2,00,000/- was not available. In support of his submission, reliance has been placed on the decision of the Madras High Court in the matter of Roots Multiclean Ltd. v. CESTAT, Chennai reported in 2016 (336) E.L.T. 25 (Mad.). 3. In reply, Counsel for the Revenue submitted that the present appeal arises out of the issue involving valuation of goods therefore in view of provision contained in Section 35G sub-section (1) of the Act, this appeal itself is not maintainable before this Court even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) a case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to another factory, or from one warehouse to another, or during the course of processing of the goods in a warehouse or in storage, whether in a factory or in a warehouse; (b) a rebate of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods which are exported to any country. (c) goods exported outside India (except to Nepal or Bhutan) without payment of duty : Provided further that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) is in issue or is one of the points in issue. The provisions so read and construed, where the determination of any question having relation to the valuation of goods for the purpose of assessment is an issue the discretion to refuse to admit the appeal would not be available to the Tribunal and irrespective of the valuation, the issue will be required to be gone into merits. In other words, the statutory rights of appeal available to the assessee is available in such cases irrespective of the amount of difference in duty involved or the difference of duty involved or penalty involved therein, may be less than 2 lacs. 7. Right to appeal, as is well-settled legal position, is a statutory right and once it is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs, to the determination of any question having a relation to the rate of duty of excise to the value of goods for the purposes of assessment. 9. This provision, on its rational, logical and fair interpretation should mean that where CESTAT in exercise of its appellate jurisdiction determines any question having relation to the rate of duty of excise or to the value of the goods for purposes of assessment, that will not be allowed to be raised by way of appeal before this Court. It should be a determination and there should be an order determining the issue. We find that the Tribunal has actually not determined the issue but has refused to admit the appeal only on the ground that the tax effect involved is ₹ 66,907/-. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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