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    <title>2017 (9) TMI 1808 - CHHATTISGARH HIGH COURT</title>
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    <description>The High Court held that no substantial question of law arose under Section 35G of the Central Excise Act, 1944 where the Tribunal&#039;s common order was based on factual appreciation and supported by relevant precedents. Because the challenge did not disclose any debatable legal issue and the reasoning remained confined to facts, appellate interference was unwarranted. The appeal was therefore dismissed in limine.</description>
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      <description>The High Court held that no substantial question of law arose under Section 35G of the Central Excise Act, 1944 where the Tribunal&#039;s common order was based on factual appreciation and supported by relevant precedents. Because the challenge did not disclose any debatable legal issue and the reasoning remained confined to facts, appellate interference was unwarranted. The appeal was therefore dismissed in limine.</description>
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