Maintainability of appeal before High Court - appropriate forum ...
Central Excise
January 23, 2024
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
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