https://www.taxtmi.com/caselaws?id=205270 Questions concerning whether goods were manufactured by the assessee and whether they were excisable were treated as issues relating to the nature of the goods, rate of duty, or value of goods. On that basis, the dispute fell within the exclusive appellate jurisdiction of the Supreme Court under Section 35L of the Central Excise Act, 1944, and not within the High Court's jurisdiction under Section 35G. The High Court therefore had no jurisdiction to entertain the revenue's appeal and declined to go into the merits, leaving the statutory remedy to be pursued before the Supreme Court. en-us Thu, 10 Mar 2011 00:00:00 +0530 Sat, 20 Aug 2011 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205270 Questions concerning whether goods were manufactured by the assessee and whether they were excisable were treated as issues relating to the nature of the goods, rate of duty, or value of goods. On that basis, the dispute fell within the exclusive appellate jurisdiction of the Supreme Court under Section 35L of the Central Excise Act, 1944, and not within the High Court's jurisdiction under Section 35G. The High Court therefore had no jurisdiction to entertain the revenue's appeal and declined to go into the merits, leaving the statutory remedy to be pursued before the Supreme Court. Case-Laws Central Excise Thu, 10 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205270