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2014 (11) TMI 978 - HC - Central ExciseMaintainability of appeal - Section 35G - Held that:- Under Section 35G of the Act, appeal before the High Court is maintainable against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, only when it does not relate to 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. Appeals on the said two issues are maintainable before the Supreme Court under Section 35L of the Act. - present appeals are not maintainable before the High Court and are accordingly directed to be returned - Decided against Revenue.
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