https://www.taxtmi.com/caselaws?id=415712 Section 35G of the Central Excise Act, 1944 allows High Court appeals on substantial questions of law, but it excludes disputes relating to the rate of duty of excise or valuation for assessment. The controversy here concerned whether by-products generated in the processing of refined oil were liable to central excise duty, which fell within that excluded category. On that basis, the High Court lacked jurisdiction to examine the merits, and the appeals were not maintainable before it. The appropriate remedy lay elsewhere, including recourse to the Supreme Court if advised. en-us Tue, 05 Oct 2021 00:00:00 +0530 Mon, 13 Dec 2021 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415712 Section 35G of the Central Excise Act, 1944 allows High Court appeals on substantial questions of law, but it excludes disputes relating to the rate of duty of excise or valuation for assessment. The controversy here concerned whether by-products generated in the processing of refined oil were liable to central excise duty, which fell within that excluded category. On that basis, the High Court lacked jurisdiction to examine the merits, and the appeals were not maintainable before it. The appropriate remedy lay elsewhere, including recourse to the Supreme Court if advised. Case-Laws Central Excise Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415712