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2012 (11) TMI 1022 - CESTAT NEW DELHIMaintainability of appeal - Appeal u/s 35F - Appeal to Tribunal - Held that:- On bare reading of the Section 35B of the Central Excise Act, 1944, it is evident that a party aggrieved of the order passed by the Commissioner under Section 35A can prefer an appeal before the Tribunal. Admittedly, the impugned order has been passed under Section 35F of the Central Excise Act - Decided against assessee.
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