TMI Blog2020 (1) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act or under Section 130 of the Customs Act, 1962 - once the Appeals have been preferred against the same order of the learned CESTAT 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 Section 35G of the Central Excise Act or Section 130 of the Customs Act before the High Court. The Customs Act, 1962 is not at all involved in the present case and therefore, the wrong quoting of the provisions, whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/41435/2017-DB, E/41435/2017-DB, E/41435/2017-DB and E/41435/2017-DB, which is now impugned before this court, had been subjected to Appeal before the Hon ble Supreme Court by the Assessee, under Section 35L of the Central Excise Act, 1944 in Civil Appeal Diary No.35105 of 2018, which came to be dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Law and under Section 130E(b) of the Customs Act, whereas in respect of other questions of law, Appeals can be maintained before the High Court under Section 35G of the Central Excise Act or under Section 130 of the Customs Act, 1962. We are of the opinion that once the Appeals have been preferred against the same order of the learned CESTAT 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 Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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