TMI Blog2016 (8) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... acts, in our view, the issue being of valuation of the excisable goods, the appeal before this Court is not maintainable. Accordingly, the appeal is dismissed as not maintainable. However, the appellant, if so, advised, may avail of appropriate remedy before Hon'ble the Supreme Court. - Decided against the revenue. - CEA No. 61 of 2013 (O&M) - - - Dated:- 21-7-2016 - Rajesh Bindal And Lisa Gil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Act, 1944 (for short 'the Act'), he stated that as the dispute is regarding valuation of the excisable goods, the appeal before this Court is not maintainable. He further submitted that in the impugned order the Tribunal referred to the provisions of Section 4(1) of the Act, which provides for valuation of excisable goods for the purpose of charging of duty of excise. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) in a case where the goods are sold by the assessee, for delivery at the time and place of the removal, the assessee and the buyer of the goods are not related and the price is the sole consideration for the sale, be the transaction value; (b) in any other case, including the case where the goods are not sold, be the value determined in such manner as may be prescribed. [Explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e price declared in the invoices. It is not the case of the department that other manufacturing companies to whom the oil was supplied at the rate based on the volume at 15C are the related parties. It is also not the case of the Revenue that invoice price was not the sole consideration for sale or the appellant/assessee has received any other additional consideration apart from the declared sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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