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2015 (10) TMI 657 - HC - Central ExciseValidity of appeal - Appeal dismissed as non maintainable - Whether in the facts and circumstances of the case the Appellate Tribunal was justified in dismissing the appeal filed by the appellants on the ground that the same is not maintainable under Section 35B of the Central Excise Act 1944 - Held that - After analysis of the legal provisions this court decided in 2015 (3) TMI 435 - BOMBAY HIGH COURT that Tribunal s view is incorrect and erroneous in law. The appeal to the Tribunal was maintainable. The order impugned before the Tribunal did not fall within the proviso to Section 35B of the Central Excise Act 1944. - Decided in favour of assessee.
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