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    <title>2015 (9) TMI 888 - DELHI HIGH COURT</title>
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    <description>The appeals before the High Court were dismissed as not maintainable based on the interpretation of Sections 35 G and 35 L of the CE Act and relevant precedents. The court clarified that the determinations of taxability or excisability of goods for assessment purposes fall within the purview of these sections, making the appeals in question not maintainable. The applications related to the delay in filing petitions were disposed of after condoning the delay. Ultimately, the matter was concluded based on the legal analysis presented in the judgment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=264220</link>
      <description>The appeals before the High Court were dismissed as not maintainable based on the interpretation of Sections 35 G and 35 L of the CE Act and relevant precedents. The court clarified that the determinations of taxability or excisability of goods for assessment purposes fall within the purview of these sections, making the appeals in question not maintainable. The applications related to the delay in filing petitions were disposed of after condoning the delay. Ultimately, the matter was concluded based on the legal analysis presented in the judgment.</description>
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