https://www.taxtmi.com/caselaws?id=48522 The High Court of Punjab & Haryana at Chandigarh dismissed two revenue appeals under Section 35G of the Central Excise Act, 1944 against a CESTAT order on under valuation of goods. The Court found that the appeals on valuation issues were not within its jurisdiction as per Section 35G(1) of the Act, directing the appellant to pursue remedies before the Supreme Court. The judgment emphasized that High Court cannot entertain appeals solely based on valuation matters, aligning with the statutory provisions under the Act. en-us Wed, 29 Apr 2009 00:00:00 +0530 Thu, 05 Aug 2010 09:46:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48522 The High Court of Punjab & Haryana at Chandigarh dismissed two revenue appeals under Section 35G of the Central Excise Act, 1944 against a CESTAT order on under valuation of goods. The Court found that the appeals on valuation issues were not within its jurisdiction as per Section 35G(1) of the Act, directing the appellant to pursue remedies before the Supreme Court. The judgment emphasized that High Court cannot entertain appeals solely based on valuation matters, aligning with the statutory provisions under the Act. Case-Laws Customs Wed, 29 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48522