https://www.taxtmi.com/caselaws?id=75051 An appeal challenging the applicability of exemption notifications to excisable goods was held to raise a question directly and proximately connected with the rate of duty. Where the real controversy is whether an assessee is covered by an exemption notification, the issue falls within the expression relating to determination of rate of duty for assessment purposes. Accordingly, the proper appellate forum is the Supreme Court under Section 35L of the Central Excise Act, 1944, and not the High Court under Section 35G. The governing principle is that disputes affecting duty incidence through exemption coverage are treated as rate-of-duty questions. en-us Mon, 03 Aug 2009 00:00:00 +0530 Fri, 19 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75051 An appeal challenging the applicability of exemption notifications to excisable goods was held to raise a question directly and proximately connected with the rate of duty. Where the real controversy is whether an assessee is covered by an exemption notification, the issue falls within the expression relating to determination of rate of duty for assessment purposes. Accordingly, the proper appellate forum is the Supreme Court under Section 35L of the Central Excise Act, 1944, and not the High Court under Section 35G. The governing principle is that disputes affecting duty incidence through exemption coverage are treated as rate-of-duty questions. Case-Laws Central Excise Mon, 03 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75051