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2015 (9) TMI 924 - MADRAS HIGH COURTMaintainability of appeal - benefit of Notification No.21 of 2002 - What will be the rate of duty that is payable by the first respondent, but for the notification in question. - Held that:- Court is fortified by a decision of the Gujarat High Court in Commissioner of Central Excise v. JBF Industries Ltd., [2010 (12) TMI 437 - GUJARAT HIGH COURT], - Following this decision; appeal is not maintainable and accordingly, the same is dismissed giving liberty to the appellant to pursue the matter before the appropriate forum - Decided against Revenue.
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