https://www.taxtmi.com/caselaws?id=217355 A dispute that is essentially about tariff classification and the resulting rate of duty falls outside the High Court's appellate jurisdiction under Section 35G of the Central Excise Act, 1944 and must proceed under Section 35L to the Supreme Court. The controversy over whether the goods attracted duty at one rate or another was therefore not maintainable before the High Court, and the appeal was dismissed. Rectification under Section 35C(2) is confined to the statutory six-month period; the Tribunal cannot enlarge that time. The rejection of the Revenue's rectification application as time-barred was accordingly upheld. en-us Wed, 11 Nov 2009 00:00:00 +0530 Wed, 15 May 2013 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217355 A dispute that is essentially about tariff classification and the resulting rate of duty falls outside the High Court's appellate jurisdiction under Section 35G of the Central Excise Act, 1944 and must proceed under Section 35L to the Supreme Court. The controversy over whether the goods attracted duty at one rate or another was therefore not maintainable before the High Court, and the appeal was dismissed. Rectification under Section 35C(2) is confined to the statutory six-month period; the Tribunal cannot enlarge that time. The rejection of the Revenue's rectification application as time-barred was accordingly upheld. Case-Laws Central Excise Wed, 11 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217355