TMI Blog2018 (9) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... Jaiswal And S. K. Awasthi, JJ. Shri Prasanna Prasad, learned Counsel for the appellant Shri Alok Barthwal, learned Counsel for the respondent ORDER Heard. 2. This appeal under Section 35-G of the Central Excise Act, 1944 has been filed by the Revenue against the final order dated 18.1.2017 (Annexure A) passed by the Appellate Tribunal, whereby the learned Tribunal came to the conclusion that Board's circular No.6/92 dated 29.5.1992 does not debar clubbing of turnover and it is also observed that there is no allegation that the SSI units were dummy units and allowed the appeal. 3. Learned Counsel for the respondent has submitted that in this appeal the issue is regarding interpretation of Board's circular N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty or excise or to the value of the goods for the purpose of assessment. 3.He submitted that looking to the controversy, an order passed by the learned Appellate Tribunal shall lie to the Apex Court under Section 35-L of the Central Excise Act, 1944. He further submitted that in identical facts and circumstances of the case, similar question was raised before the Gujarat High Court in the case of Commissioner v. Kich Industries reported in 2014 (305) ELT 107 (Gujarat); and other decisions (1) Commissioner of Central Excise, Chennai-II v. Vadapalani Press others reported in 2014-TIOL-2208-HC-MAD-CX, (2) Commissioner of Central Excise, Panchkula v. Special Machine reported in 2009 (242) ELT 330 (P H), appeal to Supreme Court was dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany Limited v. Collector of Customs (supra), we permit the appellant / department to withdraw this appeal and direct the department to assail the order by filing an appeal under Section 35-L of the Central Excise Act, 1944 before the Apex Court. However, on filing true copy of the original documents, certified copy / original documents, if any, be returned to the learned counsel for the appellant. 5. Central Excise Appeal No.05/2015 stands disposed of. 4. On due consideration of the aforesaid so also the law laid down by the Apex Court in the case of Navin Chemicals Manufacturing and Trading Company Limited Versus Collector of Customs reported in 1993 (68) ELT (SC), we are of the view that the real issue in this appeal is rega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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