https://www.taxtmi.com/caselaws?id=800068 Sections 35G and 35L of the Central Excise Act establish mutually exclusive appellate routes. Section 35G excludes questions concerning the rate of duty or valuation for assessment, while Section 35L directs questions of taxability or excisability connected with assessment to the Supreme Court. Classification of services as falling outside Goods Transport Agency service concerns service taxability and assessment. Consequently, an appeal challenging that classification does not lie before the High Court under Section 35G and must be pursued before the Supreme Court under Section 35L. en-us Thu, 24 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800068 Sections 35G and 35L of the Central Excise Act establish mutually exclusive appellate routes. Section 35G excludes questions concerning the rate of duty or valuation for assessment, while Section 35L directs questions of taxability or excisability connected with assessment to the Supreme Court. Classification of services as falling outside Goods Transport Agency service concerns service taxability and assessment. Consequently, an appeal challenging that classification does not lie before the High Court under Section 35G and must be pursued before the Supreme Court under Section 35L. Case-Laws Central Excise Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800068