TMI Blog2016 (12) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ’ble Supreme Court and as observed hereinabove, there is no finding and/or decision of the Hon’ble Supreme Court with respect to maintainability and/or entertainability of these Appeals before this Court against the impugned common judgment and order passed by the learned Tribunal under Section 35G of the Central Excise Act. The present appeals against the impugned common judgment and order 12th May 2015 passed in Appeal Nos. E/12386 & 12387/2014 under Section 35G of the Central Excise Act shall not be maintainable. It will be open for the Department to adopt appropriate recourse to law and approach appropriate forum; as may be available under the provisions of the Central Excise Act. With this, both the Appeals are dismissed as not main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords maintained by them and nearly explained the entries made therein, in their statements recorded under section 14 of the said Act ? [iii] Whether in the facts and circumstances of the case, the learned Tribunal has erred in law in holding that the Revenue has failed to establish the undervaluation of the frit, as well as the clandestine clearance of Frit. by the respondent herein during the relevant period, relying on its own decision in the matter of [i] M/s. Belgium Glass Ceramics Private Limited and [ii] M/s. Well Suit Glass Ceramics Limited [2014 (304) ELT 618 (Tri.-Ahmd)] ? [iv] Whether in the facts and circumstances of the case, the respondent was entitled to avail the benefit of SSI exemption as per the Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue with a liberty to prefer Appeals before the High Court. It is submitted that the Hon ble Supreme Court permitted the Revenue to withdraw the said appeals with above liberty and thereafter when the Revenue has preferred the present Appeals, the same may be entertained by this Court. It is further submitted that by learned advocate Shri Dhaval D Vyas that even apart from the issue/question with respect to the valuation of rate of duty, there are other questions also which arise in the present Tax Appeals. It is submitted that therefore, even the appeals qua those issues/questions [other than the question of valuation of goods/rate of excise duty] is required to be considered by this Court under Section 35G of the Central Excise Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Revenue that as other issues/questions arise in the present appeal [other than the issue/question with respect to rate of duty/value of goods also], the present Appeals before this Court under Section 35G of the Act be entertained, cannot be accepted. If such an interpretation is accepted, in that case, there shall be two appeals before two different forums against the very/one judgment and order passed by the Tribunal. Under the circumstances, considering Section 35G of the Central Excise Act when it is not in dispute that one of the issue/question involved in the present Tax Appeals is also with respect to rate of duty/value of goods, among other things, the present Appeals before this Court under Section 35G of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35G of the Central Excise Act. 7. Under the circumstances, despite having found that the present Appeals under Section 35G of the Act before this Court shall not be maintainable, the present Appeals are not required to be entertained and/or held to be maintainable merely because the Department earlier before the Hon ble Supreme Court withdrew it with a liberty to prefer appeals before this Court, more particularly when the question of maintainability of appeals before this Court has not been addressed before the Hon ble Supreme Court and as observed hereinabove, there is no finding and/or decision of the Hon ble Supreme Court with respect to maintainability and/or entertainability of these Appeals before this Court against the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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