1. These appeals filed under Section 35L of the Central Excise Act, 1944 (hereinafter referred to as 'The Act') are directed against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as 'The Act') dated January 31, 1997.
2. We have heard Shri Ravinder Narain, the learned Counsel appearing for the appellant on these appeals. Under Section 35L of the Act an appeal lies to this Court only in two situations mentioned in Clauses (a) and (b). Admittedly, Clause (a) is not applicable. Shri Ravinder Narain has invoked Clause (b) of Section 35L which reads as follows :
35L(b). Any order passed by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment.
3. A perusal of the said clause shows that an appeal lies to this Court against an order passed by the Tribunal relating to the determination of any question relating to the rate of duty of excise or to the value of goods for the purposes of assessment. Shri Ravinder Narain has submitted that the impugned order passed by the Tribunal relates to the value of goods. The said question relating to value of goods has, however, arisen on the claims for refund of excise duty submitted by the appellant before the Assistant Collector. In our opinion, the question of valuation of goods in the context of a claim for refund cannot be regarded as a question having relation to the value of goods for the purposes of assessment. The assessment had been completed in the present case and assessment orders had already been passed. It is only when the goods were returned, the question of refund arose. We are, therefore, unable to accept the contention of Shri Ravinder Narain that the appeals are maintainable under Clause (b) of the Section 35L of the Act and the appeals are liable to be dismissed.
4. Shri Ravinder Narain, has stated that the appellant was bona fide proceeding on the basis that since this is a matter of valuation falling under Section 35L(b) in view of the order dated August 21, 1990, passed by the Eastern Regional Bench of the Tribunal whereby the matter was transferred to the Special Bench of the Tribunal for disposal on the ground that the point for decision would involve a question of the value of the goods which subject falls within the jurisdiction of the Special Bench of the Tribunal. Having regard to the facts and circumstances referred to above, we give to the appellant two weeks time to take steps to file an application before the Tribunal for reference under Section 35G of the Act and if such application is filed within the period of two weeks, the same shall be entertained and dealt with by the Tribunal on merits. The appeals are dismissed accordingly.