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    <title>2012 (8) TMI 912 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the appeal as not maintainable, clarifying that appeals concerning the rate of duty or value of goods must be directed to the Supreme Court, as per Sections 35G and 35L of the Central Excise Act, 1944. The appellant was affirmed the right to pursue legal recourse through the appropriate channels.</description>
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      <description>The High Court dismissed the appeal as not maintainable, clarifying that appeals concerning the rate of duty or value of goods must be directed to the Supreme Court, as per Sections 35G and 35L of the Central Excise Act, 1944. The appellant was affirmed the right to pursue legal recourse through the appropriate channels.</description>
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