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TMI Blog2020 (1) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... T KOTHARI AND THE HONOURABLE MR.JUSTICE R.SURESH KUMAR For Appellant: Mr. S.R. Raghunathan for Mr. C. Manickam For Respondent: Mrs. Hema Muralikrishnan COMMON JUDGMENT JUDGMENT OF THE COURT WAS MADE BY DR. VINEET KOTHARI, J. The same order of the learned CESTAT in Final Order Nos.41661 to 41669 of 2018 dated 31.5.2018 in Appeal Nos. Nos.E/41435/2017-DB, E/41435/2017-DB, E/41435/2017-DB, E/41 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh the Review Petitions and the connected papers filed therewith. We do not find any ground, whatsoever, to entertain the same. The Review Petitions are, accordingly, dismissed." 3. The present Appeals came to be filed by the same Assessee against the same order under Section 35G of the Central Excise Act in this court on 27.9.2019, which, again wrongly labelled as Section 130 of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ESTAT before the Hon'ble Supreme Court, presumably, being fully aware that the question of rate of Excise Duty and valuation of the goods are involved in the matter and those Appeals having been dismissed by the Hon'ble Supreme Court and the Review Petitions also having been dismissed, it leads no scope open to the Assessee to maintain any Appeal before the High Court resorting to appeal under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court in the Appeal filed under Section 35L of the Central Excise Act and therefore, with the dismissal of Appeal by the Hon'ble Supreme Court in the present case, the order of the learned Tribunal had acquired finality at the hands of the Hon'ble Supreme Court. 7. Therefore, we cannot permit any issue to be raised before this court just by labeling the Appeal now under Section 35G of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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