2017 (7) TMI 1226

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....ission. Filing of paper book is exempted. 2. Learned Counsel for the Respondent questions maintainability of this appeal before the High Court. He points out that it does not fall within Section 35G of the Central Excise Act, 1944; for short 'Act', inasmuch as the substance of this appeal is something that goes under what has been carved out for appeal to the Supreme Court. Reference is made....

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....ements in Commissioner of S.T., Bangalore v. Scott Wilson Kirkpatric (I) Pvt. Ltd. - 2011 (23) S.T.R. 321 (Kar.), CCE, Mangalore v. Mangalore Refineries & Petrochemicals Ltd. - 2011 (270) E.L.T. 49 (Kar.) and in Commissioner of Central Excise & Customs v. Swiss Glass Coat Equipments Ltd. - 2011 (273) E.L.T. 364. Profitable reference could also be made to the judgment in The Commissioner, Central E....

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....ating to exclusion of jurisdiction of the High Court need to be understood. Section 35G(1) provides, among other things, that an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal (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 purpose ....

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....lating, among other things, to the determination of any question having a relation to the rate of duty of excise.   This means that anything attendant to the determination of any question having a relation to the rate of duty of excise would also fall within the trappings of the exclusion, thus, taking the jurisdiction away from the High Court; to be agitated before the Supreme Court in ....