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2018 (4) TMI 1639

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..... nt(s) : Mr. L. Badrinarayana with Mr. Sameer Jain Order .1 In view of the judgment of Delhi High Court in the case of Commissioner of Service Tax V. Ernest & Young Private Limited (supra) wherein it has been held as under:- "Before we examine other judgments, it is important to examine the language of Section 35G in the bracketed portion which relates to matters in which appeal is to be file .....

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..... of Bharti Airtel Limited 2013(30) STR 451 (Del), a Division Bench of this Court has stated: "3. On a plain reading of Section 35G of the Central Excise Act, 1944 it is clear that no appeal would lie to the High Court from an order passed by CESTAT if such an order relates to among other things, the determination of any question having a relation to the rate of duty or to the valuation of the ta .....

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..... e reiterate, it is not the content of the appeal that is determinative of whether the appeal would be maintainable before the High Court or not but rather the nature of the order which is impugned in the appeal which determines the issue." 2. In view of the above, the appeal is not entertained. It will be open for the appellant to approach the Hon'ble Supreme Court. The period from the date of fi .....

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