https://www.taxtmi.com/caselaws?id=261786 Interpretation of an exemption notification and compliance with its conditions, including prescribed value addition, was treated as a question falling within the Supreme Court's exclusive appellate jurisdiction. The text states that such disputes do not lie under Section 35G of the Central Excise Act, 1944, but fall within Section 35L, so the forum of appeal is governed by the jurisdictional character of the issue. The practical effect is that appeals raising this type of notification-interpretation question are not maintainable before the High Court and must be carried to the Supreme Court. en-us Thu, 30 Oct 2014 00:00:00 +0530 Wed, 22 Jul 2015 06:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261786 Interpretation of an exemption notification and compliance with its conditions, including prescribed value addition, was treated as a question falling within the Supreme Court's exclusive appellate jurisdiction. The text states that such disputes do not lie under Section 35G of the Central Excise Act, 1944, but fall within Section 35L, so the forum of appeal is governed by the jurisdictional character of the issue. The practical effect is that appeals raising this type of notification-interpretation question are not maintainable before the High Court and must be carried to the Supreme Court. Case-Laws Customs Thu, 30 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261786