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2011 (4) TMI 1281 - KARNATAKA HIGH COURTExtract: .......nder Section 130E which alone has exclusive jurisdiction to decide the said question. In that view of the matter, the appeal is rejected as not maintainable, reserving liberty to the Revenue to approach the Apex Court. The High Court registry is directed to return the certified copies of the orders produced, to the Department, to prefer the appeal.
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