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    <title>2017 (7) TMI 795 - ALLAHABAD HIGH COURT</title>
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    <description>The court accepted the explanation for the delay in filing a defective appeal against a common judgment by CESTAT, allowing the appeal to proceed within time. However, the court dismissed both appeals as not maintainable before the High Court, directing the appellants to seek recourse before the Supreme Court for issues related to the rate of duty of excise and exemption from excise duty, as per relevant legal provisions and precedents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345683</link>
      <description>The court accepted the explanation for the delay in filing a defective appeal against a common judgment by CESTAT, allowing the appeal to proceed within time. However, the court dismissed both appeals as not maintainable before the High Court, directing the appellants to seek recourse before the Supreme Court for issues related to the rate of duty of excise and exemption from excise duty, as per relevant legal provisions and precedents.</description>
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