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of <h1>Supreme Court Appeals on Excise Duty Rates Allowed Under Section 35L of Central Excise Act, 1944</h1> Section 35L of the Central Excise Act, 1944, allows for an appeal to the Supreme Court from a High Court judgment delivered in appeals or references under sections 35G and 35H, provided the High Court certifies the case as fit for appeal. Additionally, appeals can be made against orders from the Appellate Tribunal concerning the determination of excise duty rates or the value of goods for assessment purposes. The determination of excise duty rates includes the taxability or excisability of goods. These provisions were renumbered and inserted by the Finance (No. 2) Act, 2014.
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