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TMI Blog2015 (11) TMI 1598X X X X Extracts X X X X X X X X Extracts X X X X ..... ya Joseph, Advocates, for the Respondent. JUDGMENT Heard Sri John Varghese, learned Senior Standing Counsel for Central Board of Excise and Customs and Sri Anil D. Nair, learned counsel for the respondent in Cus. Appeal No. 5 of 2015. 2. These appeals are filed by the Commissioner of Customs invoking Section 130 of the Customs Act, 1962 as it stood prior to its omission by the National Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erages (M&M) Corporation Ltd. (C.E. Appeal No. 28 of 2011 [2014 (300) E.L.T. 217 (Ker.) = 2014 (33) S.T.R. 484 (Ker.)] and connections) and in Rajan Beedi Company v. Commissioner of Central Excise - 2015 (3) KHS 163 : 2015 (2) KLT 965 = 2015 (322) E.L.T. 232 (Ker.) this Court had held that 'an appeal under Section 35G of the Central Excise Act would not lie to the High Court in terms of sub-sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals is as to whether the value of the goods determined by applying a particular value of equivalence between Hoppus Ton and Cubic Meter is acceptable or not. Hence, the appeals in hand relate to questions entirely referable to the valuation of the goods which is subjected to assessment proceedings. These appeals are, therefore, not maintainable. 6. In the result, these appeals are dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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