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2016 (12) TMI 1459 - PUNJAB & HARYANA HIGH COURT

2016 (12) TMI 1459 - PUNJAB & HARYANA HIGH COURT - 2017 (346) E.L.T. A64 (P & H) - Maintainability of appeal - Section 35G of the Central Excise Act, 1944 - issue involved is of rate of duty - Held that: - As the issue involved in the present appeals is pertaining to the rate of duty with reference to exemption under N/N. 1/93-CE dated 28.02.1993, we find that the present appeals are not maintainable before this Court - appeal not maintainable - liberty to the appellant to avail of its appropria .....

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ate Tribunal, New Delhi in Appeal No. E/394/2007 raising in the following substantial questions of law:- (i) Whether the Hon'ble Tribunal is correct in allowing the appeal of the party with consequential relief, by holding the demand on account of wrong availment of SSI exemption and Clandestine removal by both the units, as not sustainable, without going into the merit of the case by not taking the cognizance of corroborative evidences found during search of the units and the residential pr .....

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