Question of applicability of Exemption Notification relates directly and proximately to duty rate

Question of applicability of Exemption Notification relates directly and proximately to the rate of duty, Appeal not maintainable before High Court by virtue of Section 35G(1) of Central Excise Act, 1944 Brief facts of the case    The assessee, a unit in the SEZ, was engaged in providing information technology, spot services and business process outsourcing services. For rendering these output services they receive various input services such as CHA services, management consultancy services, business support services, manpower recruitment services etc. All these services are duly approved ...