2017 (9) TMI 1825

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..... At the outset, learned counsel Mr. Modh for the respondent pointed out that arising out of the same judgment of the Tribunal, several other tax appeals filed by the department came to be dismissed by the High Court in case of Commissioner of C. Ex. & S.T., Ahmedabad-II v. Pravinbhai Narshibhai Patel reported in 2017 (346) E.L.T. 533 (Guj.) on the ground that such tax appeals are not maintainable....

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....t]. Therefore, on plain reading of Section 35G of the Act, if amongst other things, question with respect to determination of any question having a relation to the rate of duty of excise or to the value of goods for the purpose of assessment arise, an appeal shall not lie to the High Court. In such a situation, the appeal shall lie before the Hon'ble Supreme Court, in light of provision of Section....