2024 (4) TMI 672

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Dharmadhikari And Hon'ble Shri Justice Gajendra Singh For the Appellant : Shri Rabi Sankar Roy Choudhury, Learned Counsel For the Respondents : Shri Prasanna Prasad - Advocate ORDER Heard on the question of admission. This appeal u/s 35(H) of the Central Excise Act, 1944 has been filed by the assessee against the order dated 12.12.2023 passed by the CESTAT, Principal Bench, New Delhi in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ereinafter). However, in normal course, the appeal is maintainable u/s 35(G) of the Act of 1944. In the present case, even appeal u/s 35(G) of the Act of 1944 would not be maintainable in as much as, the order passed by the CESTAT, New Delhi not being the order relating among other things, to the determination of any question having relation to the rate of duty or excise or to the value of goods f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was dismissed as withdrawn reported in 2011(263) ELT A74(SC) , (3) Commissioner of Customs & Central Excise, Goa Vs. Primella Sanitary Products(P) Limited reported in 2002(145) ELT 515 (Bombay), appeal to supreme Court dismissed as withdrawn reported in 2003(151) ELT A299(SC), (4) Commissioner of Central Excise, Ludhiyana Vs. A.S.T. Paper Mills Limited reported in 2008(227) ELT 189 (P&H) and (5) C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e value of goods for the purpose of assessment and the same was disposed of with the following observations: "On due consideration of the facts and circumstances of the present case, so also the law laid down in the cases of Commissioner V. Kich Industries(supra), Commissioner of Central Excise, Chennai-II Vs. Vadapalani Press & Others(supra), Commissioner of Central Excise, Panchkula Vs. Specia .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... However, the appellant would be at liberty to assail the order by filing an appeal u/s 35(L) of the Act of 1944 before the Apex Court. However, on filing of the photocopy of the original documents, the certified copy of the original documents, if any, be returned to the learned counsel for the appellant. 6. The present appeal stands disposed of, accordingly.
Case laws, Decisions, Judgements, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X