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2011 (3) TMI 369 - HC - Central ExciseDemand - Clandestine removal - whether the revenue was justified in demanding the duty on the ground of clandestine removal of goods - The said question is outside the purview of an appeal or a reference to this Court under Section 35H of the Act earlier - It falls squarely within 35L of the Act to be determined by the Apex Court - In that view of the matter the appeal is rejected reserving liberty to the revenue to prefer a statutory appeal under Section 35L of the Act.
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