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2011 (3) TMI 1434 - HC - Central ExciseLimitation - revenue contended that, as a case of suppression of true facts while filing the returns and claiming exemption is made out, the period applicable is five years and not one year as wrongly held by the Tribunal - demand is issued on the ground that the exemption is wrongly claimed. The assessee contends that exemption is applicable to the transaction in question, whether the assessee was entitled to exemption under the notification is a matter which falls within the phrase ‘determination of rate of duty payable’, which, only the Apex Court is competent to decide in an appeal filed under Section 35L of the Central Excise Act, 1944 and the jurisdiction of the High Court is excluded, appeal is rejected
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