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TMI Blog2023 (2) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be maintainable before the High Court under Section 35(G) of the Central Excise Act. In the case of Motorola India Limited [ 2019 (9) TMI 229 - SUPREME COURT ], while considering the pari materia provisions under the Customs Act, namely, Section 130 of the Customs Act, it is observed and held that an appeal shall lie to the High Court against every order passed in appeal by the Appellate Tribunal, if the High Court is satisfied that the case involves a substantial question of law. In the instant case, the dispute has no relation to the rate of duty or the value of the goods and/or the dispute with respect to the valuation, the appeals were maintainable before the High Court under Section 35(G) of the Central Excise Act. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals are decided and disposed of by this common order. 2. The issue involved in the present appeals lies in a very narrow compass. 3. The short question which is posed for consideration before this Court is whether, in the facts and circumstances of the case, the appeals against the order passed by the Customs, Excise and Service Tax Appellate Tribunal were maintainable before the High Court under Section 35(G) of the Central Excise Act or the appeals would lie to this Court under Section 35L of the Central Excise Act? 4. We have heard Learned Counsel appearing for the respective parties at length. 5. By the impugned common judgment and order, the High Court has non-suited the Revenue on the ground that the appeals before the Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in appeal by the Appellate Tribunal, if the High Court is satisfied that the case involves a substantial question of law. The only exception carved out is that an appeal shall lie before this Court and shall not lie before the High Court against the order relating, amongst other things, to the determination of any question having relation to the rate of duty of customs or to the value of goods for the purposes of assessment. 9. Applying the law laid down by this Court in the aforesaid two decisions to the facts of the case on hand and, as observed hereinabove, the dispute has no relation to the rate of duty or the value of the goods and/or the dispute with respect to the valuation, the appeals were maintainable before the High Court un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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