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Issues: Whether the appeal was maintainable before the High Court in view of the bar under Section 35L(b) of the Central Excise Act, the dispute relating to clubbing of clearances and valuation being within the exclusive jurisdiction of the Supreme Court.
Analysis: The dispute concerned clubbing of clearances, which directly related to valuation. Such matters fall within the exclusive domain of the Supreme Court under Section 35L(b) of the Central Excise Act. The appeal was, therefore, not maintainable before the High Court.
Conclusion: The appeal was held to be not maintainable.
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