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2005 (11) TMI 105 - AT - Central ExciseExtract: .......le appeal under Section 35E(1) read with Section 35E(4) of the Central Excise Act, 1944, cannot validly authorize the Superintendent (Appeals) Central Excise and Customs to present such application (appeal) to the Appellate Tribunal, and the appeal as filed will not be maintainable. 8. The file is returned to the referring Bench for further orders.
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