Exemption notification interpretation and value addition compliance fall within Supreme Court appellate jurisdiction, not High Court review.

Interpretation of an exemption notification and compliance with its conditions, including prescribed value addition, was treated as a question falling within the Supreme Court's exclusive appellate jurisdiction. The text states that such disputes do not lie under Section 35G of the Central Excise Act, 1944, but fall within Section 35L, so the forum of appeal is governed by the jurisdictional character of the issue. The practical effect is that appeals raising this type of notification-interpretation question are not maintainable before the High Court and must be carried to the Supreme Court.

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Issues: (i) Whether the appeals involved questions of law falling within the exclusive appellate jurisdiction of the Supreme Court rather than the High Court.

Issue (i): Whether the appeals involved questions of law falling within the exclusive appellate jurisdiction of the Supreme Court rather than the High Court.

Analysis: The dispute turned on the interpretation of an exemption notification and on whether the conditions of the notification and the prescribed value addition had been satisfied. Such questions were treated as falling outside the High Court's jurisdiction under Section 35G of the Central Excise Act, 1944 and within the scope of Section 35L of that Act. The jurisdictional issue therefore governed the forum of appeal.

Conclusion: The appeals were not maintainable before the High Court and had to be carried to the Supreme Court.

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