https://www.taxtmi.com/caselaws?id=257722 An appeal under Section 35G of the Central Excise Act was held to be outside the High Court's appellate jurisdiction where the dispute concerned denial of SSI exemption under Notification No. 8/2000-CE. Applying the test of direct and proximate relation, the Court treated the exemption question as one that bore directly on the rate of duty applicable to the goods. Because Section 35G excludes matters relating to the determination of the rate of duty or value for assessment, the challenge did not satisfy the statutory scope for a High Court appeal. The appeal was therefore not maintainable. en-us Fri, 27 Feb 2015 00:00:00 +0530 Fri, 20 Mar 2015 03:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257722 An appeal under Section 35G of the Central Excise Act was held to be outside the High Court's appellate jurisdiction where the dispute concerned denial of SSI exemption under Notification No. 8/2000-CE. Applying the test of direct and proximate relation, the Court treated the exemption question as one that bore directly on the rate of duty applicable to the goods. Because Section 35G excludes matters relating to the determination of the rate of duty or value for assessment, the challenge did not satisfy the statutory scope for a High Court appeal. The appeal was therefore not maintainable. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257722