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2019 (6) TMI 625

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..... pondent did not sell its 100% production to or through related person? - HELD THAT:- The issue arising in these Appeals relates to appropriate valuation of goods sold by the Respondent on the application of Central Excise Valuation (Determination of price of excisable goods) Rules, 2000. Thus, the issue clearly relates to valuation of good and its appeal to this Court would not be maintainable in .....

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..... the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2. The common impugned order disposed of the two appeals - one filed by the Appellant and the other filed by the Respondent before the Tribunal adverse to the Appellant. Thus, two appeals before us. 3. The Revenue has urged the following reframed question of law for our consideration: Whether in the facts and in the circumstanc .....

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..... goods. Thus, these appeals are not maintainable before this Court. 5. It is pertinent to note that the impugned order of the Tribunal allowed the Respondent's appeal by placing reliance upon the decision of its coordinate bench in the case of JMP Castings Ltd., v/s. Commissioner of Central Excise, 349 ELT 648, dealing with an identical issue. In the above case, the Revenue had preferred an ap .....

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