https://www.taxtmi.com/caselaws?id=448559 Appeals involving determination of the valuation of excisable goods for assessment fall within the Supreme Court's exclusive jurisdiction under Section 35L of the Central Excise Act, 1944, rather than the High Court's jurisdiction under Section 35G. Jurisdiction depends on the nature of the underlying order and issues involved, not merely on how the proposed questions of law are framed. Where valuation forms one of the issues in the show-cause notice and adjudication order, an appeal cannot be maintained before the High Court even if the Revenue characterises the dispute as concerning admissibility of evidence. en-us Mon, 11 Dec 2023 00:00:00 +0530 Wed, 21 Jan 2026 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448559 Appeals involving determination of the valuation of excisable goods for assessment fall within the Supreme Court's exclusive jurisdiction under Section 35L of the Central Excise Act, 1944, rather than the High Court's jurisdiction under Section 35G. Jurisdiction depends on the nature of the underlying order and issues involved, not merely on how the proposed questions of law are framed. Where valuation forms one of the issues in the show-cause notice and adjudication order, an appeal cannot be maintained before the High Court even if the Revenue characterises the dispute as concerning admissibility of evidence. Case-Laws Central Excise Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448559