Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2011 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 603 - KARNATAKA HIGH COURTAppeal to High Court - Percentage of waste is more than 7.5% - Whether the demand of duty and penalty on the wastage claimed by the assessee, which is more than 7.5% is leviable to excise duty - The said question falls squarely within the exception carved out in Section 35G, ‘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 purposes of assessment’, and the High Court has no jurisdiction to adjudicate the said issue - The appeal lies to the Apex Court under Section 35L which alone has exclusive jurisdiction to decide the said question.
|