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of <h1>Karnataka HC Dismisses Appeal on Excise Duty Rates, Appeal Lies Under Section 35L, Liberty to Appeal</h1> <h3>COMMR. OF C. EX., BANGALORE-II Versus RAVIPRAKASH REFINERIES (P) LTD.</h3> The Karnataka HC dismissed the appeal on excise duty liability rates, stating the appeal lies under Section 35L of the Central Excise Act, 1944 to the SC. ... Appeal to High Court - The impugned order challenged herein is in relation to determination of the rates to be applied for fastening of liability of excise duty on the assessee. But, an appeal lies under Section 35L of the Central Excise Act, 1944 to the Apex Court. In view of this, the instant appeal is dismissed with liberty to the appellant to avail the appeal remedy before the Apex Court under the above said provision, but subject to limitation. The Karnataka High Court dismissed the appeal related to the determination of excise duty liability rates, stating that an appeal lies under Section 35L of the Central Excise Act, 1944 to the Apex Court. The appellant has the liberty to avail the appeal remedy before the Apex Court, subject to limitation.
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