2012 (1) AIR Kar R 621 ::2011 (4) KCCR SN 366.1 (KAR)

Karnataka High Court

Hon'ble Judge(s): N. Kumar, H. S. Kempanna , JJ

( A ) Central Excise Act (1 of 1944) S. 35 G, 35L — Appeal — Jurisdiction of High Court — In matters related to rate of duty of excise — Question of determination of rate of duty of excise can be agitated only in Supreme Court — Jurisdiction of High Court ousted.Any order passed by the Appellate Tribunal other than the determination of any question having a relation to the rate of duty of excise or to the value of duty of goods for the purpose of assessment falls within the jurisdiction of the High Court in appeal under Section 35G. If the matter pertains to determination of any question having a relation to the rate of duty of excise or to the value of the goods for the purpose of assessment, the same falls within the jurisdiction of the Supreme Court under Section 35L(b). In other words, the determination of any question relating to the rate of duty of excise or to value of goods for purpose of assessment, cannot be agitated in both the forums. Expressly the Statute has excluded jurisdiction of the High Court in appeal under Section 35G and exclusive jurisdiction is conferred on the Supreme Court in these matters. The language employed in these two sections read together is clear and there is no scope for any doubt or confusion in this regard. (Paras11).....