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2013 (10) TMI 1251 - GUJARAT HIGH COURTMaintainability of Appeal to High Court u/s 35L of CE Act 1944 – SSI Exemption – Held that:- Following Commissioner of Central Excise, Panchkula Vs. Special Machine [2009 (8) TMI 143 - PUNJAB AND HARYANA HIGH COURT] - the dispute as to whether the assessee was covered by the exemption notification, was related directly and proximately to rate of duty applicable – thus the appeal on question of law before the High Court would not be maintainable and an appeal u/s 35L of the Central Excise Act, 1944 would be maintainable before the Supreme Court – the only remedy available to the revenue is to file appeal before the Supreme Court u/s 35L of the Central Excise Act, 1944 - Registry is directed to return all the Tax Appeals to the appellant to present it before the competent Court having jurisdiction – Decided against the revenue.
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