https://www.taxtmi.com/caselaws?id=234295 The court dismissed the appeal under Section 35-G of the Central Excise Act, 1944, ruling it as not maintainable. The court found that the issue of eligibility for exemption under Notification No.01/93-CE directly related to the rate of duty, falling within the exclusionary clause of Section 35-G. Consequently, the appeal should have been filed under Section 35-L before the Supreme Court. The court upheld the preliminary objection, dismissing the appeal and related references, directing each party to bear their own costs. en-us Fri, 06 Jul 2012 00:00:00 +0530 Sat, 06 Jun 2015 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234295 The court dismissed the appeal under Section 35-G of the Central Excise Act, 1944, ruling it as not maintainable. The court found that the issue of eligibility for exemption under Notification No.01/93-CE directly related to the rate of duty, falling within the exclusionary clause of Section 35-G. Consequently, the appeal should have been filed under Section 35-L before the Supreme Court. The court upheld the preliminary objection, dismissing the appeal and related references, directing each party to bear their own costs. Case-Laws Central Excise Fri, 06 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234295