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2018 (4) TMI 1639 - HC - Central ExciseMaintainability of appeal before High Court - question having a relation to the rate of duty or to the valuation of the taxable service - Held that:- In the case of COMMISSIONER OF SERVICE TAX VERSUS ERNST & YOUNG PVT. LTD. AND OTHERS [2014 (2) TMI 1133 - DELHI HIGH COURT], where it was held that if the order relates to several issues or questions but when one of the questions raised relates to “rate of tax” or valuation in the order in the original, the appeal is maintainable before the Supreme Court and no appeal lies before the High Court under Section 35G of the CE Act. Thus, the appeal is not entertained. It will be open for the appellant to approach the Hon’ble Supreme Court - appeal dismissed being not maintainable.
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