Determination of value of excisable goods for assessment falls within Exclusive Jurisdiction of SC u/s 35L of CEA: Jharkhand HC [Read Order]

Jharkhand HC rules that the determination of value of excisable goods for assessment falls within exclusive jurisdiction of the Supreme Court of India under Section 35L of the Central Excise Act, 1944
By Kalyani B. Nair - On January 24, 2024 6:32 pm - 2 mins read
jharkhand hc - jharkhand high court - Excise duty assessment - Excisable goods assessment process - Jurisdiction of Supreme Court in excise matters - taxscan

In a significant ruling the Jharkhand High Court observed that the determination of value of excisable goods for assessment falls within exclusive jurisdiction of the Supreme Court of India under Section 35L of the Central Excise Act, 1944. The counsel for the assessee raised a preliminary objection with regard to maintainability of these two appeals…

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