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2024 (3) TMI 753 - HC - Central ExciseJurisdiction - appropriate forum - Maintainability of the present appeal before the High Court - withdrawal of SSI exemption - applicability of bar as provided under Clause (1) of Section 35G of CEA - jurisdiction of High Court to entertain the appeal - HELD THAT:- An appeal would lie to the High Court, if the High Court is satisfied that the case involves a substantial question of law, however, appeal would not lie, if the same pertains to determination of any question having relation to the rate of duty of excise or to the value of goods for purposes of assessment. In Commissioner of Central Excise, Jaipur vs. Electro-Mechanical Engineering Corporation & Ors. [2008 (7) TMI 77 - SUPREME COURT], appeal was filed by the Commissioner of Central Excise, when the benefit of SSI Exemption was denied by the Revenue on the ground that respondent had floated two front units in order to fraudulently avail the SSI Exemption. The said appeal was filed before the Apex Court knowing pretty well that appeal is not maintainable before the High Court. In that case, appeal was entertained by the Apex Court. In the case in hand, SSI Exemption for payment of central excise duty has been granted to the respondent. If this exemption is withdrawn, excise duty would become leviable and consequently, it would be an order relating among other things to the determination of any question having a relation to the rate of duty of excise. Further, if the exemption is withdrawn, the goods will be valued for the purpose of assessment and thus, it would fall within the exception as provided under Clause (1) of Section 35G of the Act - There being a specific bar on entertaining of appeal, if the question pertains to rate of duty of excise or the value of goods for the purpose of assessment, the present appeal is not maintainable before the High Court. It is not required to entertain the present appeal on the ground of lack of jurisdiction - appeal dismissed.
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