Appeal, to High Court.

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....xcise or to the value of goods for the purposes of assessment) if the High Court is satisfied that the case involves a substantial question of law. (2) The 2[Principal Commissioner of Central Excise or] Commissioner of Central Excise or the other party aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be - (a....

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.... The appeal shall be heard only on the question so formulated, and the respondent shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question. Provided that nothing in this sub-section shall be deemed to take away abridge the power of Court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, it is....