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2019 (12) TMI 1166 - HC - Central ExciseMaintainability of appeal - appropriate forum - Section 35G read with section 35L(iii)(b) of the Central Excise Act - Extended period of limitation - Section 11A(1) of the Central Excise Act - suppression of value or not - HELD THAT:- The present appeal filed by the Assessee in this Court is not maintainable before this Court but as per the provisions of Sections 35G and 35L of the Act, the said appeal would lie only before the Hon'ble Supreme Court, as the matter pertains to valuation of goods in question. The Assessee on merits of the case may contend that the requirement of affixing MRP would arise only when the actual sales takes place. But that question necessarily depends upon the valuation adopted by the Assessee for the said purpose: whether valuation would be adopted as per CAS-4 Costing Method, which is cost of manufacturing + 10%, or valuation as per Section 4A, which is MRP affixed as per the requirement of the Legal Meterology Act. Therefore, this contention of the Assessee on the merits of the case is a ground of appeal which can be raised before the Hon'ble Supreme Court - The objection raised by the Revenue before us is valid and well founded and we agree that the appeal is maintainable only before the Hon'ble Supreme Court as per the relevant provisions of the Act. Present appeal is dismissed as not maintainable before this Court, with liberty to the Assessee to prefer such appeal before the Hon'ble Supreme Court of India.
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