https://www.taxtmi.com/caselaws?id=206323 A dispute that substantially concerns classification of the impugned activity and the consequential rate of duty falls outside the High Court's appellate jurisdiction under Section 35G of the Central Excise Act, 1944. Where the controversy is whether the assessee's activity is taxable under one category or another, the matter is treated as one involving classification and determination of the rate of duty, making the Supreme Court the proper forum under Section 35L. The High Court therefore lacked jurisdiction to entertain the revenue's appeals, and the appeals were not maintainable before it. en-us Mon, 18 Apr 2011 00:00:00 +0530 Fri, 02 Sep 2011 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206323 A dispute that substantially concerns classification of the impugned activity and the consequential rate of duty falls outside the High Court's appellate jurisdiction under Section 35G of the Central Excise Act, 1944. Where the controversy is whether the assessee's activity is taxable under one category or another, the matter is treated as one involving classification and determination of the rate of duty, making the Supreme Court the proper forum under Section 35L. The High Court therefore lacked jurisdiction to entertain the revenue's appeals, and the appeals were not maintainable before it. Case-Laws Service Tax Mon, 18 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206323