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<h1>Supreme Court Upholds Customs Tribunal Decision on Central Excises Act</h1> The Supreme Court upheld the decision of the Customs, Excise & Gold (Control) Appellate Tribunal under Sec. 35L (b) of the Central Excises and Salt ... - The Supreme Court upheld the decision of the Customs, Excise & Gold (Control) Appellate Tribunal under Sec. 35L (b) of the Central Excises and Salt Act, 1944. The appeals were dismissed as the Court found no merit in them.