IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.427 of 2010 1. COMMISSIONER OF CENTRAL EXCISE,PATNA,5TH FLOOR C.R. BUILDING,BIRCHAND PATEL MARG, PATNA---------------- ----------------Appellant Versus 1. M/S NEO CARBONS PVT. BARAUNI,PIN 851112, BIHAR------- -----------------------------Respondent With M.A. No.771 of 2010 COMMISSIONER OF CENTRAL EXCISE, PATNA, 5TH FLOOR C.R. BUILDING, BIRCHAND PATEL MARG, PATNA---------------- -----------APPELLANT VERSUS M/S NEO CARBONS PVT. LTD. BARAUNI, PIN 851112, BIHAR--- -------RESPONDENT. ----------- For the Appellants : Mrs. Archana Meenakshee, Advocate Mrs. Archana Sinha, Advocate For the respondent : Mr. S. Pal, Sr. Advocate Mr. Jayanti Ray Choudhary, Advocate ----------- 6. 29.10.2010 Heard the parties. Learned counsel for the respondent has raised preliminary objection that the present appeals are not maintainable in view of restrictions mentioned in Section 35G of the Central Excise Act, 1944. Learned counsel for the appellant tried to persuade us to interfere with the matter on merit but we find substance in the preliminary objection that the issue involved relates to value of goods for the purpose of assessment and therefore under section 35G of the Central Excise Act, 1944, these appeals will not lie before the High Court. However, such appeals can be preferred before the Hon’ble Supreme Court as per provision under section 35 L of the Central Excise Act, 1944. In view of the aforesaid facts, learned counsel for the 2 appellant prays to withdraw these appeals with liberty that, if so advised, these appeals may be preferred before the Hon’ble Supreme Court. Prayer is allowed. Both the appeals are disposed of as withdrawn with the liberty aforesaid. Sudip ( T. Meena Kumari, J.) ( Shiva Kirti Singh, J. )