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    <title>2014 (8) TMI 734 - MADRAS HIGH COURT</title>
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    <description>Where an appeal raises interpretation of the rate of duty and entitlement to concessional benefit under Notification No. 23/98-Cus., and the same substantive question is already pending before the Supreme Court, the proper course is to pursue the matter before the Apex Court rather than continue before the High Court. The Madras High Court noted that the Revenue&#039;s challenge involved the identical issue and declined to proceed further with the appeals, disposing of them while leaving the Revenue free to press the matter before the Supreme Court if so advised.</description>
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      <title>2014 (8) TMI 734 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=250784</link>
      <description>Where an appeal raises interpretation of the rate of duty and entitlement to concessional benefit under Notification No. 23/98-Cus., and the same substantive question is already pending before the Supreme Court, the proper course is to pursue the matter before the Apex Court rather than continue before the High Court. The Madras High Court noted that the Revenue&#039;s challenge involved the identical issue and declined to proceed further with the appeals, disposing of them while leaving the Revenue free to press the matter before the Supreme Court if so advised.</description>
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