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2018 (10) TMI 1734 - HC - Central ExciseClassification and valuation in respect of certain goods manufactured and cleared by the assessee - assessee is before this Court on limited ground that the Tribunal should be directed to re-hear the matter and consider this piece of important evidence produced by the assessee - HELD THAT:- Unfortunately, we are not persuaded to accept the stand raised by the Learned Senior Counsel for the assessee as this Court is denied of the power to test the order of the Tribunal pertaining to valuation issue. We are afraid that we cannot truncate the order passed by the Tribunal into two parts viz., (i) the Tribunal was bound to consider the additional materials placed by the assessee and we are told, the same were considered, and (ii) the other part, is whether the decision of the Tribunal on the classification issue was justified. The correctness of the order passed by the Tribunal dated 14-7-2017 has to be tested as a whole and this Court exercising jurisdiction under Section 35G of the Central Excise Act, 1944 is not competent to do the same as there is a statutory bar from testing the correctness of the order as impugned in this appeal. This appeal is not maintainable before this Court - the appeal is dismissed on the ground of maintainability.
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