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Central Excise - Highlights / Catch Notes

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Maintainability of appeal before High Court - appropriate forum ...


Supreme Court Holds Exclusive Jurisdiction Over Valuation and Duty Assessment of Excisable Goods, Not High Court.

January 23, 2024

Case Laws     Central Excise     HC

Maintainability of appeal before High Court - appropriate forum - it clearly transpires that one of the issues involved relates to determination of valuation of excisable goods and/or rate of duty of excisable goods, amongst other things, for the purpose of assessment. - it falls within the exclusive jurisdiction of the Apex Court under Section 35L of the Act - HC

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