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2017 (4) TMI 32 - HC - Central ExciseMaintainability of appeal - it is claimed that this is not an order falling within the purview of this court's appellate powers. Rather, it pertains to the determination of any question having relation to the rate of duty of excise. Therefore, in terms of sub-section (1) of section 35-L of the Central Excise Act, 1944, an appeal against this order would lie to the Hon'ble Supreme Court of India - Held that: - The underlying controversy clearly points towards a provision, which is attracted. We have seen that this is an issue squarely falling within the wording, namely, “to the determination of any question having relation to the rate of duty of excise”. These words in clause (b) of sub-section (1) of section 35-L are of widest amplitude. They cannot be ignored to accept the argument of Mr. Jetly on the maintainability of these appeals and namely that the tribunal having decided only a limited issue these appeals are maintainable. Such bifurcation and of the clear wording of wider amplitude is not permissible - appeal dismissed being not maintainable.
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