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    <title>2010 (6) TMI 615 - KERALA HIGH COURT</title>
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    <description>The High Court rejected the appeals filed by the department challenging the cancellation of duty and penalty orders for inputs cleared to contract units for hawai chappals manufacturing. The Court held that the appeals were not maintainable under Section 35G of the Central Excise Act as they involved issues of classification and rate of duty, falling outside the Court&#039;s jurisdiction. The original orders were directed to be returned to the appellants for possible filing of an appeal or Special Leave Petition before the Supreme Court.</description>
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      <description>The High Court rejected the appeals filed by the department challenging the cancellation of duty and penalty orders for inputs cleared to contract units for hawai chappals manufacturing. The Court held that the appeals were not maintainable under Section 35G of the Central Excise Act as they involved issues of classification and rate of duty, falling outside the Court&#039;s jurisdiction. The original orders were directed to be returned to the appellants for possible filing of an appeal or Special Leave Petition before the Supreme Court.</description>
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