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2019 (10) TMI 1145 - PUNJAB AND HARYANA HIGH COURTMaintainability of appeal - Appropriate forum - valuation of excisable goods - Section 35G and 35L (1)(b) of the Central Excise Act, 1944 - HELD THAT:- As undisputedly the issues raised in the present appeal have relation with the valuation of goods for the purpose of assessment of duty, in our view the appeals filed in this Court will not be maintainable. The present appeal is disposed of with liberty to the appellant to file an appeal under Section 35L of the Central Excise Act, 1944 before Hon'ble the Supreme Court.
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