https://www.taxtmi.com/caselaws?id=46891 Questions on valuation of goods for excise assessment fall outside the High Court's reference jurisdiction under the Central Excise Act, because Section 35H read with Section 35L directs such matters to appeal before the Supreme Court. The dispute concerned the valuation of Lead Acid Batteries for assessment, so the High Court could not entertain a reference petition on that issue. The presence of a penalty question did not remove the jurisdictional bar. The reference petition was therefore rejected as not maintainable. en-us Mon, 13 Oct 2003 00:00:00 +0530 Sat, 24 Jul 2010 14:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46891 Questions on valuation of goods for excise assessment fall outside the High Court's reference jurisdiction under the Central Excise Act, because Section 35H read with Section 35L directs such matters to appeal before the Supreme Court. The dispute concerned the valuation of Lead Acid Batteries for assessment, so the High Court could not entertain a reference petition on that issue. The presence of a penalty question did not remove the jurisdictional bar. The reference petition was therefore rejected as not maintainable. Case-Laws Central Excise Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46891