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2019 (5) TMI 656 - HC - Central ExciseMaintainability of appeal before High Court - imposition of penalty under Rule 25/26 of the Central Excise Rules, 2002 upon the Directors/ partners of the companies/firms - Valuation - SSI Exemption - contentious issues posed by the appellants are as to whether the Rules 9 and 11 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 are applicable or not and also that in the facts of the case, the clubbing of clearance of all the concerns was justified or not? HELD THAT:- Section 35G(1) of the Act of 1944 provides an appeal to the High Court against an order of the tribunal, however, with an exception to the effect that an appeal involving question of valuation of goods or rate of duty shall lie before Hon'ble the Supreme Court under Section 35L of the Act of 1944 - Upon a bare reading of the provision contained in Section 35G(1) of the Act of 1944, we are of the considered opinion that since in all the appeals enumerated in Table-A above, the basic question revolves around valuation of goods or applicability of Rule 9 or 11 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules 2000, they are not maintainable as initially Section 35G of the Act. The appellant-assessee is required to challenge these orders of the tribunal before Hon'ble the Supreme Court as provided under Section 35L of the Act of 1944 - A perusal of the orders impugned reveals that the penalty in question has been levied under Rule 25/26 of the Rules of 2002 on the allegation that the valuation of the goods has not been properly made and/or value of clearances of all the manufacturing units need to be clubbed together. Hence, the appeals (mentioned in Table-B and Table-C above) are also required to be heard by Hon'ble Supreme Court. In any case, it will be in the fitness of the things that all the appeals involving common facts and question of law are heard and decided by one forum. The appeals at hands are not maintainable before this Court and the same are required to be preferred under Section 35L of the Act of 1944, before Hon'ble Supreme Court - appeal dismissed as not maintainable.
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