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Admissibility of appeal - dispute on valuation of the goods - The pleadings are pertaining to the non-application of mind by the Tribunal while interpreting the provisions of Section 35B of the Act. Therefore the contention that this Court has no jurisdiction cannot be accepted. - HC

Central Excise - Admissibility of appeal - dispute on valuation of the goods - The pleadings are pertaining to the non-application of mind by the Tribunal, while interpreting the provisions of Section .....

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