Excise valuation disputes lie outside High Court reference jurisdiction and must be taken to the Supreme Court.

Questions on valuation of goods for excise assessment fall outside the High Court's reference jurisdiction under the Central Excise Act, because Section 35H read with Section 35L directs such matters to appeal before the Supreme Court. The dispute concerned the valuation of Lead Acid Batteries for assessment, so the High Court could not entertain a reference petition on that issue. The presence of a penalty question did not remove the jurisdictional bar. The reference petition was therefore rejected as not maintainable.

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Issues: Whether a reference petition under the Central Excise Act was maintainable before the High Court when the dispute involved valuation of goods for assessment purposes and the proper remedy lay in appeal to the Supreme Court.

Analysis: The dispute before the Tribunal concerned the value of Lead Acid Batteries for excise assessment, which was a question relating to valuation of goods. In view of Section 35H read with Section 35L of the Central Excise Act, 1944, such a question was held to fall outside the High Court's reference jurisdiction and to be appealable only to the Supreme Court. As the petition sought reference of an issue that was not maintainable in the High Court, the question of penalty did not alter the jurisdictional bar.

Conclusion: The reference petition was held to be not maintainable before the High Court and was rejected.

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