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2017 (12) TMI 1424 - HC - CustomsMaintainability of appeal - Penalty - Valuation - revised valuation of FOC materials supplied by GMI - loading towards drawing and design supplied by GMI to AVTEC - Held that: - if multiple questions are involved in the matter, then the department has to raise all these issues before the Supreme Court by filing an appeal under Section 35L of the Central Excise Act, 1944 - appeal of the respondent /assessee is pending before the Supreme Court - Central Excise Appeal No.44/2017 dismissed with liberty to challenge the order by filing an appeal u/s 35L of the CEA, 1944.
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