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2019 (7) TMI 560 - CESTAT NEW DELHIMaintainability of appeal - appropriate forum - issue which pertained to Notification No. 50/2003-CE dated 10.06.2003 - HELD THAT:- The Hon’ble Supreme Court in PARVATIYA PLYWOOD PVT. LTD. VERSUS UNION OF INDIA AND ORS. [2017 (9) TMI 1828 - SC ORDER] has granted the leave and the matter is sub judice. Both sides have agreed that without the final verdict of the Hon’ble Supreme Court, the present appeal cannot be decided. Also the present appeal is against the order passed by the Joint Commissioner of Central Excise, and the appeal against such order lies with Commissioner (Appeals) in terms of Section 35 of Central Excise Act, 1944 only not before the Tribunal. Liberty is granted to the assesseeAppellants to re-agitate the issue after having the final verdict from the Hon’ble Supreme Court within the prescribed time, if advised so - Appeal disposed off.
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