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Rajan Beedi Company Versus Commissioner of Central Excise Cochin

2015 (322) E.L.T. 232 (Ker.) - Maintainability of appeal - Section 35G - Held that:- An appeal under Section 35G of the Act would not lie to the High Court in terms of 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 jurisdic .....

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. T. D. Rajalakshmi (SR.), CGSC 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 the matter of adjudication of the appeal before it and had misdirected i .....

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