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    <title>2019 (9) TMI 1275 - GUJARAT HIGH COURT</title>
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    <description>The appeals were found not maintainable before the High Court as the questions raised directly concerned the applicability of Notification No.108/95-CE, impacting duty rate determinations. The court concluded that the issues fell under the jurisdiction of the Supreme Court as per Central Excise Act provisions. Therefore, the appeals were disposed of as not maintainable, allowing the appellant to file them before the appropriate forum. The registry was directed to return the appeal papers to the appellant&#039;s counsel after keeping a copy for records.</description>
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      <description>The appeals were found not maintainable before the High Court as the questions raised directly concerned the applicability of Notification No.108/95-CE, impacting duty rate determinations. The court concluded that the issues fell under the jurisdiction of the Supreme Court as per Central Excise Act provisions. Therefore, the appeals were disposed of as not maintainable, allowing the appellant to file them before the appropriate forum. The registry was directed to return the appeal papers to the appellant&#039;s counsel after keeping a copy for records.</description>
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