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2011 (5) TMI 112 - AT - Central ExciseUnder section 35 B (2) and section 79 - appeal should have been permitted by a Committee of Commissioners - No material to show in accordance with aforesaid provision - The record also does not reveal any document in that regard - appreciate that within two months of the provisions enacted into the law this appeal was filed - According to the provision, appeal is not maintainable - Thus it is dismissed.
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