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    <title>2012 (7) TMI 898 - GUJARAT HIGH COURT</title>
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    <description>The High Court held that the Tax Appeal was not maintainable under Section 35G of the Central Excise Act, 1944, as it involved the determination of rates of duty payable by the respondent, falling within the jurisdiction of Section 35L for adjudication by the Supreme Court. The appeal was dismissed, granting the appellant the liberty to file an appropriate appeal under Section 35L before the Supreme Court for further consideration.</description>
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      <description>The High Court held that the Tax Appeal was not maintainable under Section 35G of the Central Excise Act, 1944, as it involved the determination of rates of duty payable by the respondent, falling within the jurisdiction of Section 35L for adjudication by the Supreme Court. The appeal was dismissed, granting the appellant the liberty to file an appropriate appeal under Section 35L before the Supreme Court for further consideration.</description>
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