2013 (12) TMI 77

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..... the rate of excise duty or to the value of goods for purposes of assessment shall lie before the Supreme Court – Section 35G has been repealed by the National Tax Tribunal Act, 2005 has not been notified - M/s. Universal Law Publishing Company Pvt. Ltd. Call upon to issue a clarification and publish correct copies of the bare Act - Decided against Appellant - STA No. 7 of 2012 (O&M) - - - Dated .....

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..... s, 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), if the High Court is satisfied that the case involves a substantial question of law. A perusal of Section 35G reveals that a dispute relating to valuation canot be raised before a High Court as Section 35L(b) provides that any order passed by the Appellat .....

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