2012 (6) TMI 793

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..... petitions. Brief facts for the limited purpose of this judgement may be noticed from Special Civil Application No.13295 of 2004. In the said petition, the petitioners have challenged an order dated 25.5.2004 passed by the Customs, Excise & Service Tax Appellate Tribunal ("the CESTAT" for short). By the said order, the CESTAT was pleased to hold that Cold Rolled Strips are the result of a process o .....

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..... inst the impugned judgement of the Tribunal, appeal under the Central Excise Act is exclusively available before the Apex Court, it would not be open for us to entertain the challenge against such a judgement of the Tribunal in a writ petition. If the appeal was otherwise competent before the High Court, perhaps it may be open for an assessee to contend that in given set of facts and circumstances .....

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..... ard to the assessable value of the commodity in question by excluding the freight/transportation charges and the insurance charges from the assessable value of the commodity in question. Since what was done by the Tribunal is the determination of the assessable value of the commodity in question for the purpose of the levy of duty under the Act, in our opinion, the assessee ought to have carried t .....

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