https://www.taxtmi.com/caselaws?id=30172 The Court held that the appeal challenging exemption benefits under Section 35-G of the Central Excise Act, 1944 was not maintainable in the High Court but fell under the jurisdiction of the Supreme Court as it involved disputes related to excise duty rates. Relying on legal precedents, the Court directed the appeal to be presented before the Supreme Court, emphasizing the need for jurisdictional compliance in such matters. The decision highlighted that issues concerning excise duty rate determinations and exemption notifications must be addressed in the Supreme Court under Section 35-L, leading to the disposal of the appeal. en-us Mon, 18 Feb 2008 00:00:00 +0530 Mon, 05 Oct 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30172 The Court held that the appeal challenging exemption benefits under Section 35-G of the Central Excise Act, 1944 was not maintainable in the High Court but fell under the jurisdiction of the Supreme Court as it involved disputes related to excise duty rates. Relying on legal precedents, the Court directed the appeal to be presented before the Supreme Court, emphasizing the need for jurisdictional compliance in such matters. The decision highlighted that issues concerning excise duty rate determinations and exemption notifications must be addressed in the Supreme Court under Section 35-L, leading to the disposal of the appeal. Case-Laws Central Excise Mon, 18 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30172