IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION

VINA

ARVIND

CENTRAL EXCISE APPEAL NO. 66 OF 2007

KHADPE

Digitally signed by

VINA ARVIND Commissioner, CGST & Central Excise,

KHADPE

Date: 2025.12.15 Pune – I, Commissionerate, GST Bhawan. .. Appellant

11:42:58 +0530

Versus

Dhariwal Industries Limited & Ors. .. Respondents

Mr. J. B. Mishra a/w. Mamta Omle a/w. Rupesh Dubey, Advocates for

the Appellant.

Mr. Sujay Kantawala a/w. Mayur Shroff, Aishwarya Kantawala, Jeffry Caleb & Ayushi Jha i/b. Brijesh Pathak, Advocates for the

Respondents.

CORAM: B. P. COLABAWALLA &

AMIT S. JAMSANDEKAR, JJ.

DATE: December 10, 2025

P. C.

1. The above Appeal has been placed on board today to determine whether the present Appeal would lie before this Court under Section 35G of the Central Excise Act, 1944, or whether the same would lie before the Hon’ble Supreme Court under Section 35L. It was the submission of the Respondent that the Appeal would lie only to the Hon’ble Supreme Court and not before this Hon’ble Court because the order of the Appellate Tribunal relates to determination, not only to the rate of duty of excise, but also of the valuation of goods for the purposes of Assessment. Once