https://www.taxtmi.com/caselaws?id=255696 Where an excise dispute turns on the rate of duty applicable on removal of goods and the valuation of those goods, the statutory appellate route under Section 35-L of the Central Excise Act, 1944 is attracted and the High Court lacks maintainability. The appeal was therefore held not maintainable before the High Court and dismissed, with liberty to pursue the appropriate remedy before the Apex Court. The merits of the substantive tax question were not examined, as the matter was disposed of on the preliminary jurisdictional objection. en-us Mon, 12 Jan 2015 00:00:00 +0530 Fri, 23 Jan 2015 06:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255696 Where an excise dispute turns on the rate of duty applicable on removal of goods and the valuation of those goods, the statutory appellate route under Section 35-L of the Central Excise Act, 1944 is attracted and the High Court lacks maintainability. The appeal was therefore held not maintainable before the High Court and dismissed, with liberty to pursue the appropriate remedy before the Apex Court. The merits of the substantive tax question were not examined, as the matter was disposed of on the preliminary jurisdictional objection. Case-Laws Central Excise Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255696