https://www.taxtmi.com/caselaws?id=433698 The Supreme Court ruled on the maintainability of appeals under the Central Excise Act, determining that appeals related to duty rates and valuation should be filed before the Supreme Court under Section 35L, while disputes on the liability to pay central excise duty should be brought before the High Court under Section 35(G). The Court disagreed with the High Court's decision, quashing it and remanding the matters for reconsideration within six months. This case underscores the significance of choosing the appropriate appellate forum based on the nature of the dispute as prescribed in the Central Excise Act. en-us Thu, 08 Sep 2022 00:00:00 +0530 Tue, 07 Feb 2023 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433698 The Supreme Court ruled on the maintainability of appeals under the Central Excise Act, determining that appeals related to duty rates and valuation should be filed before the Supreme Court under Section 35L, while disputes on the liability to pay central excise duty should be brought before the High Court under Section 35(G). The Court disagreed with the High Court's decision, quashing it and remanding the matters for reconsideration within six months. This case underscores the significance of choosing the appropriate appellate forum based on the nature of the dispute as prescribed in the Central Excise Act. Case-Laws Central Excise Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433698