https://www.taxtmi.com/caselaws?id=168119 The Karnataka High Court dismissed an appeal by the Commissioner of Central Excise and Customs against a CESTAT Final Order, clarifying its jurisdiction under Section 35G of the Central Excise Act. The Court held that matters concerning excise duty rates or goods' valuation fall under the Supreme Court's jurisdiction under Section 35L(b), not the High Court. The case centered on determining the existence of a manufacturing process for excise duty levy, emphasizing the need to adhere to jurisdictional boundaries and pursue appropriate legal remedies. en-us Thu, 28 Jul 2011 00:00:00 +0530 Wed, 14 Jan 2015 10:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168119 The Karnataka High Court dismissed an appeal by the Commissioner of Central Excise and Customs against a CESTAT Final Order, clarifying its jurisdiction under Section 35G of the Central Excise Act. The Court held that matters concerning excise duty rates or goods' valuation fall under the Supreme Court's jurisdiction under Section 35L(b), not the High Court. The case centered on determining the existence of a manufacturing process for excise duty levy, emphasizing the need to adhere to jurisdictional boundaries and pursue appropriate legal remedies. Case-Laws Central Excise Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168119