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2012 (5) TMI 700 - AT - Central ExciseExtract: .......ppellate Tribunal, against the order passed by Commissioner (Appeals) under Section 35A of Central Excise Act, 1944. I find that the issue involved is covered by the proviso and therefore, both the appeals are not maintainable before the Tribunal. Accordingly, both the appeals are rejected as not maintainable. (Dictated and pronounced in the Court)
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