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1983 (8) TMI 299 - AT - Central ExciseExtract: .......tion, maintainability etc., a reference is maintainable because in such circumstances the Tribunal’s order cannot be said to be dealing with the rate of duty or value of goods. In other words for the purposes of Sections 35G and 35L, what is material is the subject-matter of the Tribunal’s order and not the subject-matter of the appeal.
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