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2014 (9) TMI 982 - HC - Central ExciseLevy of duty - Clandestine manufacture and removal of goods - Whether the Revenue was justified in determining the duty on the ground of clandestine removal of goods - Held that:- The said determination to be done by this Court falls squarely within the phrase among other things to the determination of any question having relation to the value of goods for the purpose of assessment. The said question is outside the purview of the provisions of Section 35H of the Central Excise Act, 1944 it falls squarely within the ambit of Section 35L of the Act which is to be determined by the Apex Court. - Decided against Revenue.
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