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2019 (6) TMI 625 - BOMBAY HIGH COURTMaintainability of appeal - Method of Valuation - sale to related as well as unrelated parties - Whether in the facts and in the circumstances of the case and in law, the Tribunal was right in holding that Rule 9 read with Rule 8 of Valuation Rules, 2000 is not applicable, since the Respondent did not sell its 100% production to or through related person? - HELD THAT:- The issue arising in these Appeals relates to appropriate valuation of goods sold by the Respondent on the application of Central Excise Valuation (Determination of price of excisable goods) Rules, 2000. Thus, the issue clearly relates to valuation of good and its appeal to this Court would not be maintainable in view of Section 35G of the said Act. This as the above Section 35G of the Act specifically excludes the jurisdiction of this Court to entertain Appeals, inter alia, on question having relates to valuation of goods. Thus, these appeals are not maintainable before this Court. These Appeals are disposed of as not maintainable before this Court.
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