https://www.taxtmi.com/caselaws?id=786930 Questioned whether an appeal under Section 35G of the Central Excise Act properly lies to the High Court or must be preferred to the Supreme Court under Section 35L. The analysis applies the statutory jurisdictional criteria: Section 35G permits High Court appeals only where a substantial question of law arises, subject to exclusions, while Section 35L provides for Supreme Court appeals including matters resolving taxability or excisability. Applying those provisions to the materials, the appropriate forum is the Supreme Court under Section 35L; the appeal under Section 35G is therefore dismissed without interference in favour of the appellant (revenue). en-us Mon, 16 Feb 2026 00:00:00 +0530 Mon, 23 Feb 2026 07:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786930 Questioned whether an appeal under Section 35G of the Central Excise Act properly lies to the High Court or must be preferred to the Supreme Court under Section 35L. The analysis applies the statutory jurisdictional criteria: Section 35G permits High Court appeals only where a substantial question of law arises, subject to exclusions, while Section 35L provides for Supreme Court appeals including matters resolving taxability or excisability. Applying those provisions to the materials, the appropriate forum is the Supreme Court under Section 35L; the appeal under Section 35G is therefore dismissed without interference in favour of the appellant (revenue). Case-Laws Central Excise Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786930