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 suc

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