https://www.taxtmi.com/caselaws?id=387661 Questions concerning undervaluation and clandestine removal of excisable goods, where the dispute directly relates to valuation for assessment of duty, fall within the statutory appellate route to the Supreme Court under the Central Excise Act. In such valuation disputes, Section 35G bars the High Court from entertaining the appeal, and Section 35L(1)(b) governs the proper forum. The operative effect is that appeals raising valuation issues must be pursued before the Supreme Court rather than the High Court. en-us Fri, 04 Oct 2019 00:00:00 +0530 Tue, 29 Oct 2019 18:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387661 Questions concerning undervaluation and clandestine removal of excisable goods, where the dispute directly relates to valuation for assessment of duty, fall within the statutory appellate route to the Supreme Court under the Central Excise Act. In such valuation disputes, Section 35G bars the High Court from entertaining the appeal, and Section 35L(1)(b) governs the proper forum. The operative effect is that appeals raising valuation issues must be pursued before the Supreme Court rather than the High Court. Case-Laws Central Excise Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387661