https://www.taxtmi.com/caselaws?id=203829 An appeal under section 35G of the Central Excise Act is not maintainable where the substantial controversy concerns determination of the rate of duty or valuation of goods. In such matters, the statute excludes High Court jurisdiction and directs the remedy to the Supreme Court under section 35L(b). The document notes that even if the challenge is framed around the assessee's status or exemption, the decisive issue remains whether the dispute is essentially one of duty rate or valuation. en-us Thu, 09 Sep 2010 00:00:00 +0530 Tue, 21 Jun 2011 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203829 An appeal under section 35G of the Central Excise Act is not maintainable where the substantial controversy concerns determination of the rate of duty or valuation of goods. In such matters, the statute excludes High Court jurisdiction and directs the remedy to the Supreme Court under section 35L(b). The document notes that even if the challenge is framed around the assessee's status or exemption, the decisive issue remains whether the dispute is essentially one of duty rate or valuation. Case-Laws Service Tax Thu, 09 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203829