TMI Blog2016 (10) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that identical issue subsequently came up for consideration in Madras High Court in Commissioner of C. Ex., Chennai-II versus Vadapalani Press [2015 (1) TMI 318 - MADRAS HIGH COURT] where in a case involving identical facts requiring interpretation of notification No. 8/2002-C.E., dated 1-3-2002, it was opined that the issue involved being regarding valuation of goods and the rate of duty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill dispose of three Central Excise Appeals bearing Nos. 38 of 2015, 40 of 2015 and 42 of 2015 as all the appeals have arisen out of common order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short 'the Tribunal'). In CEA No. 38 of 2015, the issue raised is regarding valuation of goods and rate of duty calculated whereas in CEA Nos. 40 and 42 of 2015, the issue is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relying upon the decision of Tribunal in the case of M/s Universal Packaging Vs Commissioner of Central Excise, Mumbai-V, which has not been accepted by the department and the appeal of the department is pending before the Hon'ble Supreme Court Learned counsel for the respondent, at the very outset, submitted that for the purpose of deciding the appeals filed by the respondent therein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Bombay High Court dealing with the issue in favour of assessee and the order passed by Madras High Court opining that appeal was not maintainable before the High Court, the issue being related to valuation and rate of duty, the present appeals before this Court are not maintainable. He further submitted that revenue's appeal in the case of Universal Packaging's case (supra), is pendin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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