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2015 (2) TMI 608 - HC - Central ExciseMaintainability of appeal - Section 35G - Held that:- Revenue alleges in its appeals that the CESTAT fell into error in curtailing the period of limitation and not allowing the extended period under Section 11A of the Central Excise Act in the given facts of the case. It is also urged that clubbing of clearances which resulted in unjustified exemption is appealable to this Court under Section 35G. - Section 35G as it stands clearly excludes the ‘High Court’s scrutiny in regard to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purpose of assessment’. That scrutiny is exclusively left to the Supreme Court in its appellate jurisdiction under Section 35L (b) of the Act. - Appeals are not maintainable - Decided against Revenue.
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