TMI Blog2015 (7) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... al not maintainable - Decided against Revenue. - C.M.A. No. 3110 of 2010 - - - Dated:- 11-6-2015 - R. Sudhakar And K. B. K. Vasuki,JJ. For the Appellant : Mr. S. Thirumavalavan For the Respondents : Mr. S.Jaikumar for R-1 JUDGMENT (Delivered By R. Sudhakar, J.) Aggrieved by the order of the Appellate Tribunal in allowing the appeal filed by the assessee, the Revenue is before this Court challenging the said order by filing the present appeal. Vide order dated 3.12.2010, while admitting the appeal, this Court framed the following substantial questions of law for consideration :- 1) Whether the cost of the material surrendered to the foreign company while refurbishing the exported product for repair, should be inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d against the said order, the Revenue is before this Court by filing the present appeal. 3. Heard the learned standing counsel appearing for the appellant and the learned counsel appearing for the 1st respondent/assessee. 4. At the outset, the learned counsel for the 1st respondent objected to the maintainability of the appeal before this Court on the above questions of law raised by the department. It is the plea of the learned counsel for the 1st respondent that Section 130 of the Customs Act, provides that an appeal on the issue relating to rate of duty of excise or value of goods for purposes of assessment would not lie before this Court. He placed strong reliance on the decision of the Supreme Court in Navin Chemicals Manufacturi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reto for purposes of assessment. Whether the value of goods for purposes of assessment is required to be increased or decreased is a question that relates directly and proximately to the value of goods for purposes of assessment. The statutory definition of the said expression indicates that it has to be read to limit its application to cases where, for the purposes of assessment, questions arise directly and proximately as to the rate of duty or the value of the goods. 12. This, then, is the test for the purposes of determining whether or not an appeal should be heard by a Special Bench of CEGAT, whether or not a reference by CEGAT lies to the High Court and whether or not an appeal lies directly to the Supreme Court from a decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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