https://www.taxtmi.com/caselaws?id=394011 The High Court upheld the original order dated 26.09.2019, ruling that the appeal was not maintainable under the Central Excise Act. The court considered the applicability of a Supreme Court decision, determining that questions related to the rate of duty or valuation of goods for assessment should be directly appealed to the Supreme Court. Despite arguments regarding exemption notifications, the court found no error in the original order and rejected the applications for review. The court emphasized that review jurisdiction is limited to correcting grave errors and not re-evaluating case merits, ultimately discharging the notice with no costs. en-us Thu, 26 Mar 2020 00:00:00 +0530 Tue, 01 Dec 2020 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394011 The High Court upheld the original order dated 26.09.2019, ruling that the appeal was not maintainable under the Central Excise Act. The court considered the applicability of a Supreme Court decision, determining that questions related to the rate of duty or valuation of goods for assessment should be directly appealed to the Supreme Court. Despite arguments regarding exemption notifications, the court found no error in the original order and rejected the applications for review. The court emphasized that review jurisdiction is limited to correcting grave errors and not re-evaluating case merits, ultimately discharging the notice with no costs. Case-Laws Central Excise Thu, 26 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394011