2009 (4) TMI 201

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..... and 3 of 2009, which have been filed by the revenue under Section 35G of Central Excise Act, 1944 (for brevity 'the Act') against the order dated 5-7-2007 (Annexure P-7) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity CESTAT). 2. A perusal of para 7 of the order shows that the allegation of the revenue is essentially that of under valuation of goods. Pa .....

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..... of its sales. Thus, the finding regarding undervalued Circular transactions and evasion of duty do not fit in with facts of the case." 3. On behalf of the respondent-assessee, a preliminary objection has been raised that in cases where the order passed by the Appellate Tribunal concerns the valuation of goods, then the appeal would be competent only before Hon'ble the Supreme Court as per the p .....

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..... (emphasis added). 5. A perusal of the aforesaid provision shows that the appeal emerging out of the order relating to the determination of any question to the value of goods for the purposes of assessment would not be competent before this Court and according to Section 35L(b) such an appeal would be competent only before Hon'ble the Supreme Court. Therefore, no appeal would be competent befo .....

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