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    <description>The High Court held that the appeal under Section 35G of the Central Excise Act was not maintainable as per Section 35L(b), directing appeals on duty rates or goods&#039; value to the Supreme Court. The Court dismissed the appeal, allowing the appellant to seek the alternative remedy before the Supreme Court, in line with legal provisions and precedent.</description>
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      <description>The High Court held that the appeal under Section 35G of the Central Excise Act was not maintainable as per Section 35L(b), directing appeals on duty rates or goods&#039; value to the Supreme Court. The Court dismissed the appeal, allowing the appellant to seek the alternative remedy before the Supreme Court, in line with legal provisions and precedent.</description>
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