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2018 (9) TMI 26 - HC - Central ExciseInterpretation of Statute - Board's circular No.6/92 dated 29.5.1992 - SSI exemption - Clubbing of Turnover - no dummy units - maintainability of appeal - Held that:- The real issue in this appeal is regarding interpretation of Board's circular No.6/92 dated 29.5.1992 and the appeal against the impugned order passed by the Appellate Tribunal would lie before the Apex Court - appeal disposed off with liberty to challenge the same by filing an appeal under Section 35-L of Central Excise Act, 1944 before the Apex Court - present appeal not maintainable.
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