2006 (12) TMI 145

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..... (for short "the Act") by revenue against the order dated 9-3-2005 in Appeal No. E/4183/04-NB(A) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, proposing following substantial questions of law :- "Whether under Rule 7 of the Central Excise Rules, 2002, Jurisdictional Assistant Commissioner/Deputy Commissioner is empowered to determine the provisional value or not." .....

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..... essee raises a preliminary objection as regards the maintainability of the appeal before this Court relying upon Section 35G of the Act. He submitted that as the issue relates to valuation of goods for the purpose of leviable duty, the jurisdiction of this Court to deal with the same is specifically excluded under Section 35G of the Act . 4. Learned counsel for the revenue though tried to bring .....

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