https://www.taxtmi.com/caselaws?id=247943 The High Court ruled that the appeal under section 35G(1) of the Central Excise Act, 1944 was not maintainable. The dispute involved duty payable on finished goods during a transition period for a 100% Export Oriented Unit seeking to de-bond. The Court emphasized the direct relation of questions to duty rates and goods' value for assessment in deciding appeal jurisdiction. The Court dismissed the appeal based on the issues discussed, clarifying that the decision was limited to the preliminary objection and did not assess the merits of the Tribunal's order. The revenue was granted the option to pursue further appellate remedies independently. en-us Mon, 12 May 2014 00:00:00 +0530 Thu, 03 Sep 2015 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247943 The High Court ruled that the appeal under section 35G(1) of the Central Excise Act, 1944 was not maintainable. The dispute involved duty payable on finished goods during a transition period for a 100% Export Oriented Unit seeking to de-bond. The Court emphasized the direct relation of questions to duty rates and goods' value for assessment in deciding appeal jurisdiction. The Court dismissed the appeal based on the issues discussed, clarifying that the decision was limited to the preliminary objection and did not assess the merits of the Tribunal's order. The revenue was granted the option to pursue further appellate remedies independently. Case-Laws Central Excise Mon, 12 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247943