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2018 (9) TMI 1437 - HC - Central ExciseMaintainability of appeal - alternate remedy of appeal before Supreme Court - Section 35L(b) of the Central Excise Act, 1944 - Held that:- As per Section 35L(b) of the Central Excise Act, 1944, any order passed by the Appellate Tribunal relating, to 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, the appeal lies before the Hon’ble Supreme Court. When the appellant has an alternative remedy to prefer an appeal before the Hon’ble Supreme Court, the present appeal is not maintainable. Reliance placed in the case of CCE., MANGALORE VERSUS MANGALORE REFINERIES & PETROCHEMICALS LTD. [2010 (9) TMI 756 - KARNATAKA HIGH COURT], where it was held that an order passed by the Appellate Tribunal relating to the determination of any question having relation to the rate of duty of excise or to the value of goods for the purposes of assessment lies to the Supreme Court under Section 35L(b) of the Act and not to the High Court under Section 35G. The appeal is dismissed as not maintainable.
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