2015 (2) TMI 1181 - HC - Central Excise

Maintainability of appeal - Seeking clubbing clearances of three units - Held that - it was not disputed at the outset that the question of clubbing of clearances directly relates to valuation falls within the exclusive domain of the Supreme Court under Section 35L(b) of the Central Excise Act. This Court had in Commissioner of Central Excise Delhi-I vs. Vijay Kumar Arora 2015 (2) TMI 608 - DELHI HIGH COURT held that the appeals are not maintainable. In these circumstances of the case relying upon the Supreme Court judgment in Navin Chemicals Mfg. and Trading Co. Ltd. v. Collector of Customs 1993 (9) TMI 107 - SUPREME COURT OF INDIA it is therefore held that the appeal is not maintainable. The appellant is however at liberty to approach the appropriate forum in accordance with law. - Decided against the Revenue

Summary

The Delhi High Court dismissed the appeal by the Revenue Commissioner of Central Excise regarding the clubbing of clearances of three units, stating that the issue falls under the exclusive domain of the Supreme Court. The appeal was held not maintainable based on a previous Supreme Court judgment, and the appellant was advised to approach the appropriate forum.