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2018 (3) TMI 104 - HC - Central ExciseRecovery proceedings through garnishee proceedings - Rule 8(3A) of the Central Excise Rules, 2002 - Held that: - this Court is of the opinion that the petitioner- Company, ought to have kept the lis alive by filing the regular appeal before the Tribunal u/s.35 B of the Central Excise Act, 1944 against the impugned order passed by the first appellate authority namely, learned Commissioner of Central Excise (Appeals), Mysore - Petition disposed off.
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