https://www.taxtmi.com/caselaws?id=801018 Section 35G of the Central Excise Act excludes High Court appellate jurisdiction over questions concerning the rate of duty or value of goods for assessment. Where proposed questions substantially concern determination of taxable-service value under the applicable service-tax valuation mechanism, Section 35L directs the appeal to the Supreme Court. Consequently, an appeal raising valuation issues for assessment is not maintainable under Section 35G and must proceed through the Section 35L appellate route. en-us Mon, 12 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801018 Section 35G of the Central Excise Act excludes High Court appellate jurisdiction over questions concerning the rate of duty or value of goods for assessment. Where proposed questions substantially concern determination of taxable-service value under the applicable service-tax valuation mechanism, Section 35L directs the appeal to the Supreme Court. Consequently, an appeal raising valuation issues for assessment is not maintainable under Section 35G and must proceed through the Section 35L appellate route. Case-Laws Central Excise Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801018