Section 35G bar on High Court appeals applies where the dispute concerns excise duty rate or valuation for assessment.

Section 35G of the Central Excise Act, 1944 allows High Court appeals on substantial questions of law, but it excludes disputes relating to the rate of duty of excise or valuation for assessment. The controversy here concerned whether by-products generated in the processing of refined oil were liable to central excise duty, which fell within that excluded category. On that basis, the High Court lacked jurisdiction to examine the merits, and the appeals were not maintainable before it. The appropriate remedy lay elsewhere, including recourse to the Supreme Court if advised.

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Issues: Whether the appeals under Section 35G of the Central Excise Act, 1944 were maintainable when the controversy related to the rate of duty of excise.

Analysis: Section 35G permits an appeal to the High Court on a substantial question of law, but it expressly excludes matters relating to the rate of duty of excise or valuation for assessment. The dispute in these appeals concerned whether certain by-products generated in the processing of refined oil were liable to central excise duty, which brought the case within the excluded category. In view of this statutory embargo, the High Court lacked jurisdiction to examine the merits of the questions raised.

Conclusion: The appeals were not maintainable before the High Court and were dismissed.

Final Conclusion: The matter could not be entertained under the appellate jurisdiction invoked, and the Revenue was left to pursue the remedy before the Supreme Court if so advised.

Ratio Decidendi: An appeal under Section 35G of the Central Excise Act, 1944 is barred where the substantial question raised relates to the rate of duty of excise or valuation for assessment.

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