Valuation disputes under the Central Excise Act fall outside High Court appellate jurisdiction under section 35G(1).

Section 35G(1) of the Central Excise Act allows appeals from Appellate Tribunal orders, but excludes matters involving determination of the rate of duty or the value of goods for assessment. The dispute was treated as one relating to valuation, so it fell within that statutory exclusion. As a result, the High Court lacked appellate jurisdiction and could not examine the challenge on merits before that forum.

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Issues: Whether the High Court had jurisdiction under section 35G(1) of the Central Excise Act, 1944 to entertain an appeal arising from an order relating to the determination of a question having a relation to the rate of duty of excise or the value of goods for the purposes of assessment.

Analysis: Section 35G(1) permits an appeal to the High Court from orders of the Appellate Tribunal, but expressly excludes orders relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for assessment. The dispute before the Court was held to concern valuation, bringing it within the statutory exclusion from the High Court's appellate jurisdiction.

Conclusion: The High Court had no jurisdiction to entertain the appeal, and the challenge could not be examined on merits before that forum.

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