Exclusive Supreme Court jurisdiction applies to excisability disputes over manufacture and goods classification, excluding High Court appeal under Section 35G.

Questions concerning whether goods were manufactured by the assessee and whether they were excisable were treated as issues relating to the nature of the goods, rate of duty, or value of goods. On that basis, the dispute fell 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. The High Court therefore had no jurisdiction to entertain the revenue's appeal and declined to go into the merits, leaving the statutory remedy to be pursued before the Supreme Court.

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Issues: Whether the High Court had jurisdiction under Section 35G of the Central Excise Act, 1944 to entertain the revenue's appeal where the controversy concerned whether the goods were manufactured by the assessee and were excisable.

Analysis: The substantial question raised went to the nature of the goods, their manufacture, and excisability, which fell within the category of matters involving determination of rate of duty or value of goods. Such questions are exclusively within the jurisdiction of the Supreme Court under Section 35L of the Central Excise Act, 1944, and are outside the High Court's jurisdiction under Section 35G.

Conclusion: The High Court had no jurisdiction to entertain the appeal under Section 35G, and the appeal was not maintainable before it.

Final Conclusion: The revenue was left to pursue the statutory remedy before the Supreme Court, and the High Court declined to decide the merits of the dispute.

Ratio Decidendi: Where the dispute concerns whether goods were manufactured by the assessee and whether they are excisable, the matter 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 of the Central Excise Act, 1944.

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