https://www.taxtmi.com/acts?id=9810 An appeal to the High Court lies from Appellate Tribunal orders where the High Court is satisfied a substantial question of law is involved, except orders on excise rate or value. The aggrieved Commissioner or other party must file a memorandum stating the substantial question and comply with filing requirements and fees. The High Court will formulate that question, hear the appeal primarily on it (but may, for recorded reasons, consider other substantial questions), decide and give reasons, award costs, and may determine issues left undecided or wrongly determined by the Tribunal. Appeals are heard by a bench of not less than two Judges, with prescribed dissent-resolution procedures. en-us Wed, 22 Oct 2008 10:11:21 +0530 Wed, 22 Oct 2008 10:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9810 An appeal to the High Court lies from Appellate Tribunal orders where the High Court is satisfied a substantial question of law is involved, except orders on excise rate or value. The aggrieved Commissioner or other party must file a memorandum stating the substantial question and comply with filing requirements and fees. The High Court will formulate that question, hear the appeal primarily on it (but may, for recorded reasons, consider other substantial questions), decide and give reasons, award costs, and may determine issues left undecided or wrongly determined by the Tribunal. Appeals are heard by a bench of not less than two Judges, with prescribed dissent-resolution procedures. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 10:11:21 +0530 https://www.taxtmi.com/acts?id=9810