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2019 (4) TMI 1001 - HC - Central ExciseClandestine removal - undervaluation of goods - Tribunal ignored the tangible evidence collected by the department - section 35G of the Central Excise Act,1944 - HELD THAT:- Section 35G of the Act specifically excludes the jurisdiction of the High Court with regard to the order of the Tribunal dealing with valuation of the goods for the purposes of assessment. In fact, Section 35L (1)(b) of the Act provides for an appeal from the order of the Tribunal before the Hon'ble Supreme Court in respect of appeals relating to valuation of goods for the purpose of assessment. The submission that the appeal as filed involves not only issue of valuation for the purposes of assessment but also other issues warranting an appeal to this Court is not acceptable. Even if the order of the Tribunal has dealt with other issues besides valuation, the appeal has to be before the Hon'ble Supreme Court. Besides, an order of the Tribunal cannot be bifurcated. It has to be challenged as a whole before one forum. Therefore, this Court does not have jurisdiction to entertain this appeal. Appeal disposed off.
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