https://www.taxtmi.com/caselaws?id=367467 The Court dismissed the motion for condonation of delay in filing an appeal under the Central Excise Act, 1944, due to lack of jurisdiction as the impugned order was already under appeal before the Supreme Court. The Court held that the issue concerning the rate of duty or valuation fell within the Supreme Court's jurisdiction, advising the applicants to file their appeal directly with the Supreme Court to avoid multiplicity of proceedings. Additionally, the Court clarified that the High Court's jurisdiction to entertain appeals is determined by the order passed by the Tribunal, not the questions framed by the appellant, emphasizing the need for a streamlined legal process. en-us Fri, 14 Sep 2018 00:00:00 +0530 Fri, 21 Sep 2018 08:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367467 The Court dismissed the motion for condonation of delay in filing an appeal under the Central Excise Act, 1944, due to lack of jurisdiction as the impugned order was already under appeal before the Supreme Court. The Court held that the issue concerning the rate of duty or valuation fell within the Supreme Court's jurisdiction, advising the applicants to file their appeal directly with the Supreme Court to avoid multiplicity of proceedings. Additionally, the Court clarified that the High Court's jurisdiction to entertain appeals is determined by the order passed by the Tribunal, not the questions framed by the appellant, emphasizing the need for a streamlined legal process. Case-Laws Central Excise Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367467