https://www.taxtmi.com/caselaws?id=187685 Where the real controversy concerns determination of excise duty payable under the Central Excise Act, the statutory appellate route lies to the Supreme Court rather than the High Court. The commentary states that once duty assessment is the core issue, ancillary questions raised by the revenue must also be taken before the Apex Court. On that basis, the High Court appeal was treated as not maintainable and the parties were directed to pursue the merits before the proper forum. en-us Fri, 16 Sep 2011 00:00:00 +0530 Fri, 27 Sep 2019 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187685 Where the real controversy concerns determination of excise duty payable under the Central Excise Act, the statutory appellate route lies to the Supreme Court rather than the High Court. The commentary states that once duty assessment is the core issue, ancillary questions raised by the revenue must also be taken before the Apex Court. On that basis, the High Court appeal was treated as not maintainable and the parties were directed to pursue the merits before the proper forum. Case-Laws Central Excise Fri, 16 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187685