Jurisdiction over excise duty liability in job work lies with the Supreme Court, not the High Court under Section 35G.

A question on liability to pay excise duty in a job work arrangement was treated as falling within the exclusive appellate jurisdiction of the Supreme Court under Section 35L of the Central Excise Act, 1944. The High Court held that such a dispute, including reliance on Rule 4(3) of the Central Excise Rules to fasten liability on the person who entrusted the job work, could not be examined under Section 35G. The appeal was therefore not entertained on merits for want of jurisdiction, leaving the Revenue free to approach the Supreme Court.

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Issues: Whether the High Court had jurisdiction under Section 35G of the Central Excise Act, 1944 to decide the question as to who is liable to pay excise duty in a job work arrangement, or whether the matter fell within the exclusive jurisdiction of the Supreme Court under Section 35L.

Analysis: The dispute concerned the liability to pay excise duty in relation to job work, and the Assessing Authority had relied on Rule 4(3) of the Central Excise Rules to fasten liability on the person who entrusted the job work. The Court held that the core question was not one within its appellate jurisdiction under Section 35G, because the issue was covered by the statutory scheme placing such a question within the exclusive domain of the Supreme Court under Section 35L, as recognised in the cited authority.

Conclusion: The High Court lacked jurisdiction to decide the appeal on merits, and the matter had to be taken before the Supreme Court.

Final Conclusion: The appeal was not entertained on the ground of lack of jurisdiction, leaving the Revenue free to approach the Supreme Court.

Ratio Decidendi: A question as to who is liable to pay excise duty in a job work situation falls within the exclusive appellate jurisdiction of the Supreme Court under Section 35L of the Central Excise Act, 1944 and not within the High Court's jurisdiction under Section 35G.

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