https://www.taxtmi.com/caselaws?id=268603 The High Court held that the appeals challenging the interpretation of Notification No.14/2002-CE were not maintainable before it and should be filed before the Supreme Court due to the dispute's nature concerning the excise duty rate determination. The High Court concluded that the conditions of the exemption notification were crucial for assessing the excise duty rate, falling under the Supreme Court's jurisdiction. Therefore, the appeals were deemed not maintainable at the High Court level, directing the appellant to pursue them before the appropriate forum. en-us Wed, 04 Nov 2015 00:00:00 +0530 Sat, 28 Nov 2015 10:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268603 The High Court held that the appeals challenging the interpretation of Notification No.14/2002-CE were not maintainable before it and should be filed before the Supreme Court due to the dispute's nature concerning the excise duty rate determination. The High Court concluded that the conditions of the exemption notification were crucial for assessing the excise duty rate, falling under the Supreme Court's jurisdiction. Therefore, the appeals were deemed not maintainable at the High Court level, directing the appellant to pursue them before the appropriate forum. Case-Laws Central Excise Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268603