High Court is the correct forum for appeals on limitation issues u/s 35G of the Act.

Appropriate forum - High Court or Supreme Court - issue of limitation - Decision in rem or in personam - In the facts of this case, the revenue could challenge only part of the order having aggrieved on the issue of limitation. The appeal thus filed by the revenue is maintainable under Section 35G of the said Act before this Court. In this case, the issue of recovery of excise duty and issue of rate and classification of dispute decided by the Tribunal against the respondent-assessee has attained finality. It is not the case of the revenue of challenging any portion of the order selectively though aggrieved by the larger part of the order or entire order. - An appeal under Section 35G(1) of the Act would be maintainable before this Court - HC .....

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