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    <description>Remedy against orders passed by the Commissioner (Appeal) in rebate of service tax matters shall lie in terms of section 35EE of the Central Excise Act, and appeals filed in the Tribunal after the Finance Act, 2012 came into effect that are pending when the Finance Bill, 2015 receives assent shall be transferred and dealt with under section 35EE of the Central Excise Act.</description>
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