https://www.taxtmi.com/caselaws?id=781474 HC held the appeals not maintainable and dismissed them. The disputes concerned fixation of special value-addition rate for 2010-11 under Area Based Exemption notifications and lacked requisite unit-wise sale data to determine true value addition and eligibility. Because the impugned order involved determination of rate/value for assessment, the matter falls within exclusions under Sections 35G and 35L of the CEA, 1944, and thus cannot be entertained by the HC; appellate remedy is restricted as affirmed by SC precedent. en-us Wed, 12 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781474 HC held the appeals not maintainable and dismissed them. The disputes concerned fixation of special value-addition rate for 2010-11 under Area Based Exemption notifications and lacked requisite unit-wise sale data to determine true value addition and eligibility. Because the impugned order involved determination of rate/value for assessment, the matter falls within exclusions under Sections 35G and 35L of the CEA, 1944, and thus cannot be entertained by the HC; appellate remedy is restricted as affirmed by SC precedent. Case-Laws Central Excise Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781474