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2018 (8) TMI 1899 - HC - Central ExciseMaintainability of appeal - valuation of goods - Whether the CESTAT was justified in law in refusing to admit the appeal ignoring that the issue related to valuation of goods and therefore, discretion to refuse to admit the appeal under sub-section (1) of Section 35B of the Central Excise Act, 1944 was not available under the law? HELD THAT:- Right to appeal, as is well-settled legal position, is a statutory right and once it is conferred on a party, exceptions to exercise such a right, incorporated in the provision, have to be read strictly and not liberal, in favour of beneficiary of the right. Though Learned Counsel for Revenue sought to convince us by submitting that the matter involving the issue with regard to valuation of goods, the statutory remedy under Section 35G of the Act, in any case, will not be available to the assessee, on plain reading of the provision contained in sub-section (1) of Section 35G, we are inclined to reject the submission - The exclusion of the class of orders against which the remedy of appeal under Section 35G would not be available are exhaustively enumerated as being order relating, among other things, to the determination of any question having a relation to the rate of duty of excise to the value of goods for the purposes of assessment. The jurisdiction of this Court is not taken away to examine the correctness and validity of the order of the Tribunal, when it involves a substantial question of law - the question of law is answered in favour of assessee and against the Revenue that the Tribunal was legally not justified in law and committed an error in invoking its discretion to refuse to admit the appeal. Impugned order passed by the Tribunal is set aside and remitted back to the Tribunal for consideration of the issue involved in the appeal on its own merits - Appeal allowed.
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