HC cannot decide matter of excise duty rate & needs to be filed before SC

Commissioner of Central Excise Vs Indian Oil Corporation Limited (Guwahati High Court)

Whichever way we look at this dispute, what goes to the root of the present dispute is as to at what rate the duty was liable to be paid by the assessee, i.e. whether it was a duty liable to be paid on SKO or on MS and HSD.

That is the core issue. Sub-Section (1) of Section 35G states that an appeal will not lie before the High Court but before the Supreme Court if “among other things” the matter relates to rate of duty of excise. Therefore, even if one of

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