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1967 (7) TMI 61 - SC - Central ExciseWhether the provisions of Section 129 of the Customs Act can be said to be provisions relating to procedure relating to appeals within Section 12 of the Excise Act? Held that:- Section 35 of the Excise Act gave a right of appeal, but Section 129 of the Customs Act whittles down the substantive right of appeal and accordingly it cannot be regarded as `procedure relating to appeals' within Section 12 of the Excise Act. Appeal dismissed.
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