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of <h1>Karnataka High Court Dismisses Revenue's Appeal on Clandestine Goods, Allows Appeal to Apex Court</h1> The High Court of Karnataka dismissed the revenue's appeal regarding clandestine removal of goods, citing insufficient evidence linking the goods to the ... Appeal to high court - Clandestine removal - Whether the raw materials for manufacture of these goods came from the so called units from whom purchase were recorded by the assessee - Held that:- questions would fall within the phrase, “among other grounds, determination of rate of duty for value of goods” which the Apex Court alone is exclusively entitled to decide under Section 35G and this Court has no jurisdiction to go into the question. The High Court of Karnataka rejected the revenue's appeal challenging the Tribunal's order on clandestine removal of goods due to lack of evidence linking the goods to the assessee's manufacturing. The Court stated that the determination of excisability and raw material sources falls under the exclusive jurisdiction of the Apex Court. The revenue was granted liberty to appeal to the Apex Court under Section 35L of the Central Excise Act, 1944.
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