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    <title>2018 (9) TMI 82 - MADHYA PRADESH HIGH COURT</title>
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    <description>The High Court directed the Revenue to withdraw the appeal under Section 35-G (2) of the Central Excise Act, 1944, citing jurisdictional issues and the need to follow proper legal procedures. The Court emphasized that the appeal should be pursued under Section 35-L of the Act, as per established legal principles and precedents. The decision clarified the importance of aligning appeals with specific provisions of the Act for effective resolution of excise duty disputes, ultimately instructing the department to file the appeal before the Apex Court for further adjudication.</description>
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      <description>The High Court directed the Revenue to withdraw the appeal under Section 35-G (2) of the Central Excise Act, 1944, citing jurisdictional issues and the need to follow proper legal procedures. The Court emphasized that the appeal should be pursued under Section 35-L of the Act, as per established legal principles and precedents. The decision clarified the importance of aligning appeals with specific provisions of the Act for effective resolution of excise duty disputes, ultimately instructing the department to file the appeal before the Apex Court for further adjudication.</description>
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