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of <h1>Dismissal of Revenue's Appeal on Interpretation of Notification No. 34/2006</h1> <h3>Commissioner Versus Universal Power Transformer Pvt. Ltd.</h3> The High Court of Karnataka dismissed the Revenue's appeal on the interpretation of Notification No. 34/2006, directing the matter to the Apex Court under ... - The High Court of Karnataka dismissed the Revenue's appeal regarding the interpretation of Notification No. 34/2006, stating that the matter falls under the jurisdiction of the Apex Court under Section 35L of the Excise Act, 1944. The appeal was rejected, with the Revenue advised to approach the Apex Court for further consideration.
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