https://www.taxtmi.com/caselaws?id=252591 The High Court dismissed the appeal as not maintainable under Section 35G of the Central Excise Act, 1944, due to the issue's direct relationship with the rate of excise duty. The Court emphasized that disputes related to entitlement to SSI exemption impact the applicable rate of duty for assessment purposes, falling within the scope of Section 35G. The judgment permitted the Revenue to obtain a certified copy of the Tribunal's decision for potential Supreme Court proceedings, ensuring proper documentation for future appeals. en-us Mon, 01 Sep 2014 00:00:00 +0530 Wed, 24 Jun 2015 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252591 The High Court dismissed the appeal as not maintainable under Section 35G of the Central Excise Act, 1944, due to the issue's direct relationship with the rate of excise duty. The Court emphasized that disputes related to entitlement to SSI exemption impact the applicable rate of duty for assessment purposes, falling within the scope of Section 35G. The judgment permitted the Revenue to obtain a certified copy of the Tribunal's decision for potential Supreme Court proceedings, ensuring proper documentation for future appeals. Case-Laws Central Excise Mon, 01 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252591