https://www.taxtmi.com/caselaws?id=48470 The Andhra Pradesh HC explained that where a Tribunal order determines the rate of excise duty and the value of goods for assessment, the statutory bar under Section 35L applies and the High Court cannot entertain the appeals. It further noted that penalty appeals based on the same finding of duty evasion also fail to stand separately, because they depend on the underlying excise adjudication. The connected writ petition seeking to restrain coercive recovery was likewise treated as untenable, as it was linked to enforcement of the adjudication and Tribunal order. The appeals and writ petition were dismissed as not maintainable. en-us Fri, 20 Jun 2008 00:00:00 +0530 Sat, 06 Dec 2014 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48470 The Andhra Pradesh HC explained that where a Tribunal order determines the rate of excise duty and the value of goods for assessment, the statutory bar under Section 35L applies and the High Court cannot entertain the appeals. It further noted that penalty appeals based on the same finding of duty evasion also fail to stand separately, because they depend on the underlying excise adjudication. The connected writ petition seeking to restrain coercive recovery was likewise treated as untenable, as it was linked to enforcement of the adjudication and Tribunal order. The appeals and writ petition were dismissed as not maintainable. Case-Laws Central Excise Fri, 20 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48470