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2009 (8) TMI 143 - HC - Central ExciseObjections have been raised by the assessee-respondent regarding maintainability of appeal to HC – SSI exemption - question of law formulated by the revenue-appellant in the instant appeals refers to exemption under Notification No. 175/86-C.E. & Notification Nos. 8/2001-C.E., and Notification No. 8/2002-C.E., relating to the rate of duty of excise - the substantial questions of law raised in these appeals, which are stated to have been arising from the Tribunal, relates to determination of a question having relation to the rate of duty of excise, therefore, we are of the considered view that for determination of such question, remedy of appeal lies to Supreme Court under Section 35L – appeal to HC no maintainable
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