Supreme Court Holds Exclusive Jurisdiction Over Valuation and Duty Assessment of Excisable Goods, Not High Court.

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....Maintainability of appeal before High Court - appropriate forum - it clearly transpires that one of the issues involved relates to determination of valuation of excisable goods and/or rate of duty of excisable goods, amongst other things, for the purpose of assessment. - it falls within the exclusive jurisdiction of the Apex Court under Section 35L of the Act - HC....