2007 (10) TMI 195

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..... - (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (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 the purposes of assessment), if the High Court is satisfied that the case involves a substant .....

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..... nst the order among other things, to the determination of any question having relation to the rate of duty of excise or value of goods for the purposes of assessment, would lie to the Supreme Court. If we peruse the language of Section 35L(b), it would be clear that it applies to any order passed among other things, to the determination of any question relating to rate of duty and appeal against s .....

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