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    <title>2011 (3) TMI 1580 - KARNATAKA HIGH COURT</title>
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    <description>The Karnataka HC rejected the Revenue&#039;s appeal challenging the Tribunal&#039;s order granting SSI exemption to the assessee and determining duty rate for hammer assembly. HC held the appeal should be taken to the SC under Section 35L, not Section 35G of the Central Excise Act. The appeal was deemed not maintainable, granting the appellant liberty to approach the SC.</description>
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      <description>The Karnataka HC rejected the Revenue&#039;s appeal challenging the Tribunal&#039;s order granting SSI exemption to the assessee and determining duty rate for hammer assembly. HC held the appeal should be taken to the SC under Section 35L, not Section 35G of the Central Excise Act. The appeal was deemed not maintainable, granting the appellant liberty to approach the SC.</description>
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