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2014 (3) TMI 52 - HC - Central ExciseMaintainability of appeal - SSI Exemption - Whether the CESTAT was correct in setting aside orders of the Commissioner Appeal when respondent availed both SSI Exemption as well as Cenvat Credit against the manufactured goods which are against the Central Excise Act, 1944 - Held that:- Following decision of Commissioner of Central Excise, Ahmedabad Vs. Ramesh Food Products [2004 (11) TMI 103 - SUPREME COURT OF INDIA] and Nebulae Health Care Limited Vs. Commissioner of Customs, Chennai [2006 (8) TMI 74 - CESTAT, CHENNAI] - appeal is dismissed as not maintainable under Section 35G of the Act before this Court - Decided against revenue.
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