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Central Excise - Highlights / Catch Notes

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Maintainability of appeal - error apparent on the face of record ...

Central Excise

March 28, 2020

Maintainability of appeal - error apparent on the face of record or not - It is manifest that the matter would require a long-drawn process of reasoning on a point on which there may conceivable be two opinions. Under the circumstances, it cannot be said that the order dated 26.09.2019 suffers from any error apparent on the face of the record, warranting interference.

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