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2018 (9) TMI 1732 - HC - Service TaxMaintainability of Appeal - Section 35G of the Central Excise Act, 1944 - Imposition of penalty on accepting valuation is the issue - Held that:- The Appeal as filed does not relate to valuation of excisable goods for the purpose of assessment. The valuation issue is concluded issue and accepted by the Appellant. The Appeal as being pressed only restricts itself to imposition of penalty on accepting the valuation as found by the Tribunal in the impugned order. The Appeal is maintainable under Section 35G of the Act before this Court - Appeal admitted to decide the issue of penalty imposed u/s 11AC of CEA.
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