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    <title>2025 (1) TMI 841 - CALCUTTA HIGH COURT</title>
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    <description>The High Court dismissed the appeal filed under Section 35G of the Central Excise Act, 1944, on the grounds of non-maintainability. The Court determined that issues related to the taxability of services provided to a Municipal Corporation fall under the jurisdiction of the Supreme Court, as specified by the amendment to Section 35L. Consequently, the appeal was not addressed on its merits, and the matter was left open for the appropriate forum. The Tribunal&#039;s reliance on its previous orders was not examined due to the jurisdictional dismissal.</description>
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      <description>The High Court dismissed the appeal filed under Section 35G of the Central Excise Act, 1944, on the grounds of non-maintainability. The Court determined that issues related to the taxability of services provided to a Municipal Corporation fall under the jurisdiction of the Supreme Court, as specified by the amendment to Section 35L. Consequently, the appeal was not addressed on its merits, and the matter was left open for the appropriate forum. The Tribunal&#039;s reliance on its previous orders was not examined due to the jurisdictional dismissal.</description>
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