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    <title>2014 (11) TMI 978 - DELHI HIGH COURT</title>
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    <description>The appeals under Section 35G of the Central Excise Act, 1944, challenging the levy of Excise duty on cutting/slitting activities of jumbo paper rolls, were found not maintainable by the High Court. Following a previous judgment and the 2014 Finance Act amendment, issues related to taxability or excisability of goods are considered part of duty rate determination falling under Supreme Court jurisdiction. The appeals were directed to be returned, advising the appellants to pursue legal proceedings accordingly.</description>
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