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2014 (9) TMI 1096 - HC - Central ExciseMaintainability of appeal - levy of duty - whether this appeal is maintainable before the High Court u/s 35G or appeal will be maintainable before the Supreme Court u/s 35L of the CEA, 1944? - Held that: - The said legal issue/question was examined in detail in the case of Commissioner of Service Tax v. Ernst and Young Pvt. Ltd. [], where it has been held that the expression “rate of duty” would include “levy of duty”. By Finance (No. 2) Act, 2014, amendments have been made to stipulate that “rate of duty” would include question of “levy of duty.” - appeals are accordingly returned without answering the question, for want of jurisdiction - decided against appellant.
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