2015 (9) TMI 407

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..... JUDGMENT Thottathil B. Radhakrishnan, J. 1. This appeal is against an order of the Appellate Tribunal under the Central Excise Act, 1944; the 'Act', for short. Heard the learned counsel for the appellant and the learned standing counsel for Central Board of Excise and Customs; for short, 'CBEC'. 2. While it is argued on behalf of the appellant that the Tribunal erred in law in .....

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..... sub-section 1 of that Section in relation to an order 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 goods for the purpose of assessment. Any question having a relation to the value of goods for the purpose of assessment goes out of the jurisdiction of the High Court in terms of Section 35G in view of the exclu .....

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