https://www.taxtmi.com/caselaws?id=251390 The High Court allowed the condonation of delay in filing an appeal due to a deficiency in court fees. It clarified that appeals on rate of duty or valuation issues should be filed before the Supreme Court under Section 35L, while other aspects fall under the jurisdiction of the High Court under Section 35G. As the impugned order involved rate of duty and valuation issues, the High Court directed the appeal to be pursued before the Supreme Court, emphasizing that the nature of the order appealed against determines the court's jurisdiction. The appeal was returned as not maintainable before the High Court, effectively disposing of the case. en-us Tue, 23 Jul 2013 00:00:00 +0530 Fri, 12 Sep 2014 10:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251390 The High Court allowed the condonation of delay in filing an appeal due to a deficiency in court fees. It clarified that appeals on rate of duty or valuation issues should be filed before the Supreme Court under Section 35L, while other aspects fall under the jurisdiction of the High Court under Section 35G. As the impugned order involved rate of duty and valuation issues, the High Court directed the appeal to be pursued before the Supreme Court, emphasizing that the nature of the order appealed against determines the court's jurisdiction. The appeal was returned as not maintainable before the High Court, effectively disposing of the case. Case-Laws Service Tax Tue, 23 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251390