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Issues: Whether the appeals were maintainable before the High Court under Section 35-G of the Central Excise Act, 1944, when the dispute concerned exemption eligibility and the resulting rate of duty of excise.
Analysis: Section 35-G permits an appeal to the High Court only in cases not relating, among other things, to determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment. The dispute here turned on whether the assessee had wrongly obtained exemption and whether duty was recoverable at a higher rate on the goods sold. A decision on the merits would necessarily determine the rate of duty payable on the goods, bringing the matter within the statutory exclusion from High Court jurisdiction. Such disputes lie in the category of matters to be pursued before the Supreme Court under the corresponding appellate provision.
Conclusion: The appeals were not maintainable under Section 35-G and were dismissed on the ground of maintainability.
Ratio Decidendi: Where the core dispute in a central excise appeal is whether goods are entitled to exemption and the adjudication would determine the rate of duty payable, the matter falls outside the High Court's appellate jurisdiction under Section 35-G and must be pursued in the forum prescribed for rate-of-duty disputes.
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