https://www.taxtmi.com/caselaws?id=770664 Section 35G(1) of the Central Excise Act allows appeals from Appellate Tribunal orders, but excludes matters involving determination of the rate of duty or the value of goods for assessment. The dispute was treated as one relating to valuation, so it fell within that statutory exclusion. As a result, the High Court lacked appellate jurisdiction and could not examine the challenge on merits before that forum. en-us Thu, 08 May 2025 00:00:00 +0530 Thu, 15 May 2025 07:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770664 Section 35G(1) of the Central Excise Act allows appeals from Appellate Tribunal orders, but excludes matters involving determination of the rate of duty or the value of goods for assessment. The dispute was treated as one relating to valuation, so it fell within that statutory exclusion. As a result, the High Court lacked appellate jurisdiction and could not examine the challenge on merits before that forum. Case-Laws Central Excise Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770664