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2014 (11) TMI 701 - HC - Central ExciseMaintainability of Appeal before High Court - Issue involved is of classification of goods - tribunal has remanded back the order - Section 35L - Whether present appeal fall within the exclusion clause contained in sub-section (1) of Section 35G - Held that:- central and in fact the sole issue before the Tribunal was with respect to classification of the goods. Such issue was decided by the Tribunal in a particular manner. It is this decision which the assessee has challenged in the present appeal. Such appeal, in our view, would not lie before this Court. The fact, that the Tribunal instead of taking a final decision on the issue, remanded the proceedings for fresh consideration before the Commissioner, in our view, would not make any difference. Respondent is correct in pointing out that the present appeal is not maintainable and the same is dismissed only on that ground - Decided against assessee.
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