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    <title>2021 (2) TMI 1167 - GUJARAT HIGH COURT</title>
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    <description>The High Court held that the tax appeal was not maintainable before them due to lack of jurisdiction under Section 35G of the Central Excise Act, 1944. The appeal related to the classification of services, which should have been brought before the Supreme Court under Section 35L of the Act. The Court directed the Revenue to pursue the matter through the appropriate legal channels, emphasizing adherence to jurisdictional rules in tax appeals.</description>
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      <description>The High Court held that the tax appeal was not maintainable before them due to lack of jurisdiction under Section 35G of the Central Excise Act, 1944. The appeal related to the classification of services, which should have been brought before the Supreme Court under Section 35L of the Act. The Court directed the Revenue to pursue the matter through the appropriate legal channels, emphasizing adherence to jurisdictional rules in tax appeals.</description>
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