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of <h1>Appeals on Substantial Law Questions Allowed for CESTAT Orders; Excludes Duty Rates or Valuation Cases for Supreme Court.</h1> Appeals to the High Court against orders passed by the Appellate Tribunal (CESTAT) post-1-7-2003 are permissible if they involve a substantial question of law, excluding cases concerning duty rates or goods valuation, which go to the Supreme Court. Appeals must be filed within 180 days of receiving the order, with possible extensions for valid reasons. A fee of Rs. 200 applies if the appeal is filed by a non-government party. The High Court formulates questions of law and can address issues not resolved by the Tribunal. Appeals are heard by at least two judges, with decisions based on majority opinion. The Code of Civil Procedure, 1908, applies unless otherwise stated.
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