https://www.taxtmi.com/caselaws?id=278467 The High Court held that the appeal was not entertained under Section 35G of the Central Excise Act, directing the appellant to approach the Supreme Court if desired. The judgment emphasized that the maintainability of an appeal before the High Court is determined by the nature of the order passed by the Tribunal, focusing on the issues related to the rate of tax or valuation for assessment. The appeal's content is not decisive; instead, it is the nature of the impugned order that is crucial. The appeal was disposed of in line with the interpretation of Section 35G and relevant precedents. en-us Wed, 11 Apr 2018 00:00:00 +0530 Mon, 04 Feb 2019 19:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278467 The High Court held that the appeal was not entertained under Section 35G of the Central Excise Act, directing the appellant to approach the Supreme Court if desired. The judgment emphasized that the maintainability of an appeal before the High Court is determined by the nature of the order passed by the Tribunal, focusing on the issues related to the rate of tax or valuation for assessment. The appeal's content is not decisive; instead, it is the nature of the impugned order that is crucial. The appeal was disposed of in line with the interpretation of Section 35G and relevant precedents. Case-Laws Central Excise Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278467