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Commnr. of Customs & Central Excise, U.P Versus M/s. Pushpa Industrial Corpn.

2015 (322) E.L.T. A235 (SC) - Maintainability of appeal - Availability of alternate remedy - Held that:- appeal is not covered by Section 35-L (B) of the Central Excise Act, 1944 and therefore is not maintainable. The only remedy that could be available to the appellant -Department is to approach the High Court by way of an appeal under Section 35-G. - there is no substantial question of law involved in this appeal and, therefore, the appeal before the High Court also is not permissible. However .....

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