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    <title>2019 (4) TMI 1009 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>An appeal under Section 35G of the Central Excise Act challenging service tax issues was met with a maintainability objection because questions relating to classification, taxability and rate of duty fall within Section 35L and lie to the Supreme Court. After the statutory position was noted, the appellant sought permission to withdraw the appeal with liberty to pursue the appropriate remedy before the Apex Court. The High Court accordingly dismissed the appeal as withdrawn and left the parties to take recourse to remedies available in law.</description>
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      <description>An appeal under Section 35G of the Central Excise Act challenging service tax issues was met with a maintainability objection because questions relating to classification, taxability and rate of duty fall within Section 35L and lie to the Supreme Court. After the statutory position was noted, the appellant sought permission to withdraw the appeal with liberty to pursue the appropriate remedy before the Apex Court. The High Court accordingly dismissed the appeal as withdrawn and left the parties to take recourse to remedies available in law.</description>
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