2007 (10) TMI 195

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.... under : "35G. Appeal to High Court. - (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1^st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment), if the High Court is sat....

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.... The said sub-section sets out that an appeal against the order among other things, to the determination of any question having relation to the rate of duty of excise or value of goods for the purposes of assessment, would lie to the Supreme Court. If we peruse the language of Section 35L(b), it would be clear that it applies to any order passed among other things, to the determination of any qu....