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2015 (2) TMI 1181 - DELHI HIGH COURTMaintainability of appeal - Seeking clubbing clearances of three units - Held that:- it was not disputed, at the outset, that the question of clubbing of clearances directly relates to valuation falls within the exclusive domain of the Supreme Court under Section 35L(b) of the Central Excise Act. This Court had, in Commissioner of Central Excise Delhi-I vs. Vijay Kumar Arora [2015 (2) TMI 608 - DELHI HIGH COURT], held that the appeals are not maintainable. In these circumstances of the case relying upon the Supreme Court judgment in Navin Chemicals Mfg. and Trading Co. Ltd. v. Collector of Customs, [1993 (9) TMI 107 - SUPREME COURT OF INDIA] it is, therefore, held that the appeal is not maintainable. The appellant is, however, at liberty to approach the appropriate forum in accordance with law. - Decided against the Revenue
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