https://www.taxtmi.com/caselaws?id=395577 The court found the appeal under Section 35G of the Central Excise Act regarding an exemption notification issue to be not maintainable. It directed the appellant to file the appeal before the Supreme Court under Section 35L, emphasizing the need for substantial questions of law for High Court appeals. The court's decision was based on the interpretation of the clarificatory notification and the impact on a category of assessees beyond inter-party rights. The judgment clarified the types of cases suitable for High Court appeals under Section 35G, excluding issues related to duty rates or goods' valuation. en-us Thu, 19 Mar 2020 00:00:00 +0530 Fri, 29 May 2020 11:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395577 The court found the appeal under Section 35G of the Central Excise Act regarding an exemption notification issue to be not maintainable. It directed the appellant to file the appeal before the Supreme Court under Section 35L, emphasizing the need for substantial questions of law for High Court appeals. The court's decision was based on the interpretation of the clarificatory notification and the impact on a category of assessees beyond inter-party rights. The judgment clarified the types of cases suitable for High Court appeals under Section 35G, excluding issues related to duty rates or goods' valuation. Case-Laws Central Excise Thu, 19 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395577