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2016 (2) TMI 16 - HC - Central ExciseAdmissibility of appeal - dispute on valuation of the goods - Held that:- Admittedly, in the case on hand, the dispute before the Tribunal is, with reference to valuation of the goods. When the dispute is with reference to the valuation of the goods, even though the amount of duty involved is not more than Rupees Two Lakhs, the Tribunal has no discretion to refuse to admit the appeal. So far as this Court is concerned, when the issue relates to valuation, this Court has no jurisdiction to entertain the appeal. So far as the Tribunal is concerned, the Tribunal has no jurisdiction to refuse to admit the appeal, if one of the issues involved is with reference to valuation of goods. Without understanding the provisions of Section 35B of the Act, the Tribunal has chosen to dismiss the appeal and therefore, it is liable to be dismissed. Under Section 35G of the Act, the reference to the jurisdiction is not only with regard to valuation but also with reference to questions in relation to valuation. The phrase in relation to are words of comprehensiveness, which might both have a direct significance as well as indirect significance depending upon the context. But, the phrase has to be read not in isoloation, but along with the pleadings in the case. The pleadings are pertaining to the non-application of mind by the Tribunal, while interpreting the provisions of Section 35B of the Act. Therefore, the contention that this Court has no jurisdiction cannot be accepted. Therefore, this Court holds that this Court has jurisdiction to entertain these Appeals. Coming back to the orders passed by the Tribunal, it is clear that when the dispute raised is touching the valuation of the property, the Tribunal has no discretion to refuse to admit the appeal. After admitting the appeal, it is open to the Tribunal to decide the issues raised on merits.The Tribunal has no power to review its own order. However, the Tribunal can pass order for rectifying a mistake apparent from the records within six months from the passing of the order, as contemplated under Section 35C (2) of of the Act. At least, after the mistakes being pointing out, the Tribunal below ought to have rectified the same. Instead, the Tribunal has passed a cryptic order without assigning any reason. On the simple ground that it is a non-speaking order, the order is liable to be set-aside and it is set-aside accordingly. As the order in the appeal is set-aside, automatically, the order passed in the Application for Rectification of Mistake becomes non-est in law.
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