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2015 (7) TMI 1229 - MADRAS HIGH COURTMaintainability of appeal - case of Revenue is that the appeal is not maintainable insofar as it relates to determination of question having relation to rate of duty - Held that: - the disputes that fall within the jurisdiction of the High Court, as culled out by the Karnataka High Court in its decision in CCE., MANGALORE Versus MANGALORE REFINERIES & PETROCHEMICALS LTD. [2010 (9) TMI 756 - KARNATAKA HIGH COURT] in mind, a look at the facts of the case clearly establish that the issue pertains to rate of duty that is payable by the respondent. In such a scenario, in view of the above position of law, which exempts appeal to be entertained by the High Court in relation to rate of duty, the objection as raised by the respondent is liable to be sustained in view of the decision of the Supreme Court in Navin Chemicals [1993 (9) TMI 107 - SUPREME COURT OF INDIA] - while this Court is not inclined to deal with the matter, while disposing off the present appeal as not maintainable, is inclined to grant liberty to the appellant/assessee to pursue the matter before the Supreme Court, if so advised. Appeal dismissed with liberty granted to the appellant/assessee to move before the Supreme Court.
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