Valuation of goods bars High Court appeal under Section 35G where the Tribunal order concerns assessment value.

Section 35G(1) of the Central Excise Act excludes High Court appellate jurisdiction where the Tribunal's order relates to valuation of goods for assessment. As the dispute in question concerned valuation, it fell within that statutory exclusion and could not be entertained as a statutory appeal before the High Court. The operative effect is that such matters must be pursued, if at all, through the remedy provided by law outside the High Court's Section 35G route.

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Issues: Whether the High Court could entertain the statutory appeal under Section 35G(1) of the Central Excise Act, 1944 when the challenged order related to valuation of goods for assessment.

Analysis: Section 35G(1) excludes appeals to the High Court from orders of the Appellate Tribunal that relate, inter alia, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment. Since the dispute raised in the appeal concerned valuation, the matter fell within the statutory exclusion from the High Court's appellate jurisdiction.

Conclusion: The High Court had no jurisdiction to entertain the appeal.

Final Conclusion: The statutory appeal was not maintainable before the High Court on the question raised and the parties were left to pursue such remedy as may be available in law.

Ratio Decidendi: An appeal under Section 35G(1) of the Central Excise Act, 1944 does not lie to the High Court where the order under challenge relates to valuation of goods for assessment.

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