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    <description>The High Court admitted the Appeal concerning the classification of services under the Central Excise Act, 1944, ruling that it involved substantial questions of law and was tenable before the High Court. The Court rejected the Revenue&#039;s objection that the Appeal should have been filed before the Supreme Court, emphasizing that the issue did not pertain to the rate of duty or service tax but rather the classification of services under a specific section of the Finance Act, 1994.</description>
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