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2015 (9) TMI 407 - HC - Central ExciseMaintainability of appeal - Section 35G - Held that:- An appeal under Section 35G of the Act would not lie to the High Court in terms of sub-section 1 of that Section in relation to an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purpose of assessment. Any question having a relation to the value of goods for the purpose of assessment goes out of the jurisdiction of the High Court in terms of Section 35G in view of the exclusionary clause provided by sub-section 1 of that section. The determination of the value of the goods for the purpose of assessment necessarily takes in the quantification of the goods involved in the assessment. - Appeal is not maintainable - Decided in favour of assessee.
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