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    <title>2011 (9) TMI 976 - KARNATAKA HIGH COURT</title>
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    <description>A question on liability to pay excise duty in a job work arrangement was treated as falling within the exclusive appellate jurisdiction of the Supreme Court under Section 35L of the Central Excise Act, 1944. The High Court held that such a dispute, including reliance on Rule 4(3) of the Central Excise Rules to fasten liability on the person who entrusted the job work, could not be examined under Section 35G. The appeal was therefore not entertained on merits for want of jurisdiction, leaving the Revenue free to approach the Supreme Court.</description>
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      <title>2011 (9) TMI 976 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=174281</link>
      <description>A question on liability to pay excise duty in a job work arrangement was treated as falling within the exclusive appellate jurisdiction of the Supreme Court under Section 35L of the Central Excise Act, 1944. The High Court held that such a dispute, including reliance on Rule 4(3) of the Central Excise Rules to fasten liability on the person who entrusted the job work, could not be examined under Section 35G. The appeal was therefore not entertained on merits for want of jurisdiction, leaving the Revenue free to approach the Supreme Court.</description>
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      <pubDate>Thu, 15 Sep 2011 00:00:00 +0530</pubDate>
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