Valuation disputes under central excise fall within the special appeal route, leaving the High Court without jurisdiction.

A dispute over inclusion of the value of material supplied by another concern for duty computation was treated as a valuation issue under the Central Excise Act, 1944. Because the controversy in substance related to assessment valuation, the statutory appeal route lay under Section 35L rather than Section 35G. On that basis, the High Court had no jurisdiction to entertain the appeal, and the appeal was held not maintainable before it.

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Issues: Whether the appeal before the High Court was maintainable in view of the controversy relating to valuation of goods for assessment under the Central Excise Act, 1944.

Analysis: The controversy raised before the Tribunal concerned inclusion of the value of material supplied by another concern for computation of duty. Such a dispute directly related to valuation for the purpose of assessment and, therefore, fell within the statutory scheme governing appeals under Sections 35G and 35L of the Central Excise Act, 1944. In that situation, the appeal could not be maintained before the High Court.

Conclusion: The appeal was not maintainable before the High Court.

Ratio Decidendi: Where the dispute in substance concerns valuation of goods for assessment under the Central Excise Act, 1944, the statutory appeal lies according to Section 35L and the High Court lacks jurisdiction under Section 35G.

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