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2011 (9) TMI 976 - HC - Central ExciseExtract: .......er Section 35G. It has to be exclusively decided by the Apex Court under Section 35L in view of the decision in the case of Collector of Central Excise, Baroda v. M.M. Khambhatwala reported in 1996 (84) E.L.T. 161 (S.C.). 3. In that view of the matter, the appeal is rejected reserving liberty to the Revenue to move and approach the Apex Court.
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