https://www.taxtmi.com/caselaws?id=467289 Where a decision turns on the rate of duty, the article states the appellate forum is the Supreme Court and not an intermediate court; accordingly an objection on maintainability was sustained and the appeal could not be entertained, resulting in rejection of the appeal in favour of the assessee. The legal point emphasised is the limitation on appellate jurisdiction when rate-of-duty determinations are involved, making appeals to lower appellate fora non-maintainable. en-us Wed, 06 Aug 2008 00:00:00 +0530 Fri, 13 Mar 2026 17:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467289 Where a decision turns on the rate of duty, the article states the appellate forum is the Supreme Court and not an intermediate court; accordingly an objection on maintainability was sustained and the appeal could not be entertained, resulting in rejection of the appeal in favour of the assessee. The legal point emphasised is the limitation on appellate jurisdiction when rate-of-duty determinations are involved, making appeals to lower appellate fora non-maintainable. Case-Laws Central Excise Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467289