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2015 (3) TMI 692 - MADRAS HIGH COURTMaintainability of appeal - Held that:- Section 35G of the Central Excise Act, 1944 provides that an appeal on the issue relating to rate of duty of excise or value of goods for purposes of assessment would not lie before this Court - Court in the case of The Commissioner of Central Excise, Chennai - II V. Vadapalani Press and another reported in [2015 (1) TMI 318 - MADRAS HIGH COURT], while dealing with the objection raised by the assessee as to the maintainability of the appeal, after following the above-said decision of the Supreme Court in Navin Chemicals Manufacturing & Trading Co. Ltd. - Vs Collector of Customs (1993 (9) TMI 107 - SUPREME COURT OF INDIA), and that of the Gujarat High Court in the case of in Commissioner of Central Excise v. JBF Industries Ltd., [2010 (12) TMI 437 - GUJARAT HIGH COURT], held that appeal is not maintainable. - while this Court is not inclined to deal with the matter, while disposing off the present appeal as not maintainable, is inclined to grant liberty to the appellant/Revenue to pursue the matter in accordance with law, if so advised. - Appeal not maintainable.
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