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    <description>The High Court dismissed the appeal challenging the Tribunal&#039;s decision on the interpretation of Exemption Notification No.14/2002-CE, applicability to products subject to duty payment, scope of Explanation-II, and application of case law CCE, Ludhiana vs. Prem Industries. The Court found the appeal not maintainable under the Central Excise Act, 1944, but granted the appellant liberty to seek appropriate remedies before the relevant forum.</description>
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