TMI Blog2019 (4) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... ith regard to the order of the Tribunal dealing with valuation of the goods for the purposes of assessment. In fact, Section 35L (1)(b) of the Act provides for an appeal from the order of the Tribunal before the Hon'ble Supreme Court in respect of appeals relating to valuation of goods for the purpose of assessment. The submission that the appeal as filed involves not only issue of valuation f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (for short CESTAT ). 2 The appeal was admitted on 24th July 2008 on the following substantial questions of law: (A) Whether on the facts and in the circumstances of the case, the Tribunal can ignore the tangible evidence collected by the department showing the clandestine removal of goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luation of goods for the purposes of assessment is not maintainable before this Court. 4 On this the learned counsel for the appellant-revenue took time to take instructions. Thus, the appeal was adjourned to today. 5 Today, on instructions Ms Cardozo appearing for the revenue states that though the issue in appeal does relate to under valuation of the goods, it is not restricted only to it. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act itself provides that an appeal to the Supreme Court would be maintainable if the order of the Tribunal amongst other things relates to an issue of valuation. Thus, even if the order of the Tribunal has dealt with other issues besides valuation, the appeal has to be before the Hon'ble Supreme Court. Besides, an order of the Tribunal cannot be bifurcated. It has to be challenged as a whole b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
