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    <title>1985 (8) TMI 370 - CEGAT NEW DELHI</title>
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      <description>The Tribunal concluded that all appeals were maintainable before it. The interpretation was that Clause 3 of the Jute Manufactures Cess Rules constituted legislation by reference, incorporating provisions of the Central Excises and Salt Act as amended over time. Even if considered legislation by incorporation, exceptions applied, making the appeals maintainable. The issue of the appropriate forum for hearing appeals was deferred. Appeals were set for a hearing on their merits, with parties to be notified.</description>
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