2014 (3) TMI 52

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..... GEMENT :- 1. In this appeal under Section 35G of the Central Excise Act, 1944 ('the Act'), the Appellant challenges the order dated 1 March 2010 of the Customs, Excise and Service Tax Appellate Tribunal, Mumbai ('the Tribunal'). On 1 February 2012, the appeal was admitted on the following substantial question of law :     "Whether the CESTAT was correct in setting .....

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..... sioner of Customs, Chennai {2007 (209) ELT 125 (Tri-Chennai). 4. It appears that against the aforesaid order of Tribunal in Nebulae Health Care Limited (supra), the Revenue has gone in appeal before the Supreme Court under Section 35L(b) of the Act. Similarly the decision of Supreme Court in Ramesh Food Products (supra) was rendered in an appeal filed before it from the order of Tribunal under Se .....

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..... he party aggrieved, immediately after the passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or     (b) any order passed before the establishment of the National Tax Tribunal by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of g .....

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