https://www.taxtmi.com/caselaws?id=352064 Under Section 35-G of the Central Excise Act, an appeal to the High Court is barred where the dispute relates to determination of the rate of duty of excise or the value of goods for assessment. The text explains that a challenge to exemption eligibility, if its resolution would decide whether duty is payable at a higher rate on the goods sold, falls within that exclusion. Such disputes are therefore outside High Court appellate jurisdiction and must be pursued in the forum prescribed for rate-of-duty matters. The appeals were held not maintainable and dismissed on maintainability grounds. en-us Thu, 23 Nov 2017 00:00:00 +0530 Thu, 07 Dec 2017 08:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352064 Under Section 35-G of the Central Excise Act, an appeal to the High Court is barred where the dispute relates to determination of the rate of duty of excise or the value of goods for assessment. The text explains that a challenge to exemption eligibility, if its resolution would decide whether duty is payable at a higher rate on the goods sold, falls within that exclusion. Such disputes are therefore outside High Court appellate jurisdiction and must be pursued in the forum prescribed for rate-of-duty matters. The appeals were held not maintainable and dismissed on maintainability grounds. Case-Laws Central Excise Thu, 23 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352064