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    <title>2011 (4) TMI 603 - KARNATAKA HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal challenging the Tribunal&#039;s decision on clandestine removal of inputs and duty demand. The appellate authority found the Revenue failed to prove clandestine removal, leading to the overturning of the duty demand and penalty imposed by the Commissioner. The High Court determined it lacked jurisdiction to adjudicate on excise duty matters, citing precedent. The appeal was deemed not maintainable, with the Revenue advised to approach the Apex Court for resolution, as per the exclusive jurisdiction under Section 35L.</description>
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      <title>2011 (4) TMI 603 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=207636</link>
      <description>The High Court dismissed the Revenue&#039;s appeal challenging the Tribunal&#039;s decision on clandestine removal of inputs and duty demand. The appellate authority found the Revenue failed to prove clandestine removal, leading to the overturning of the duty demand and penalty imposed by the Commissioner. The High Court determined it lacked jurisdiction to adjudicate on excise duty matters, citing precedent. The appeal was deemed not maintainable, with the Revenue advised to approach the Apex Court for resolution, as per the exclusive jurisdiction under Section 35L.</description>
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      <pubDate>Mon, 11 Apr 2011 00:00:00 +0530</pubDate>
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