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    <title>2021 (8) TMI 828 - GAUHATI HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal under Section 35G of the Central Excise Act, 1944, regarding duty payment on SKO mixed with MS or HSD. The court upheld the preliminary objection, ruling that the appeal was not maintainable under Section 35G and clarified that the Revenue could appeal to the Supreme Court under Section 35L for matters concerning duty rate assessment. The decision emphasized the exclusive jurisdiction of the Supreme Court in cases related to the determination of duty rates, based on relevant legal precedents.</description>
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    <pubDate>Wed, 11 Aug 2021 00:00:00 +0530</pubDate>
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      <title>2021 (8) TMI 828 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=411250</link>
      <description>The High Court dismissed the Revenue&#039;s appeal under Section 35G of the Central Excise Act, 1944, regarding duty payment on SKO mixed with MS or HSD. The court upheld the preliminary objection, ruling that the appeal was not maintainable under Section 35G and clarified that the Revenue could appeal to the Supreme Court under Section 35L for matters concerning duty rate assessment. The decision emphasized the exclusive jurisdiction of the Supreme Court in cases related to the determination of duty rates, based on relevant legal precedents.</description>
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      <pubDate>Wed, 11 Aug 2021 00:00:00 +0530</pubDate>
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