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    <title>2014 (8) TMI 734 - MADRAS HIGH COURT</title>
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    <description>An appeal challenging interpretation of the rate of duty and entitlement to the concessional exemption under Notification No. 23/98-Cus. was treated as not fit for further consideration by the High Court because the identical question was already pending before the Supreme Court. The Court held that, in these circumstances, the Revenue should have pursued the remedy before the Apex Court rather than instituting proceedings in the High Court. The appeals were therefore disposed of with liberty to the Revenue 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>An appeal challenging interpretation of the rate of duty and entitlement to the concessional exemption under Notification No. 23/98-Cus. was treated as not fit for further consideration by the High Court because the identical question was already pending before the Supreme Court. The Court held that, in these circumstances, the Revenue should have pursued the remedy before the Apex Court rather than instituting proceedings in the High Court. The appeals were therefore disposed of with liberty to the Revenue to press the matter before the Supreme Court if so advised.</description>
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      <pubDate>Fri, 01 Aug 2014 00:00:00 +0530</pubDate>
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