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    <description>The Court held that the appeals regarding various issues related to Central Excise Act, 1944 were not maintainable before them and should be filed before the Supreme Court for further consideration. The Court directed the appellants to seek recourse at the Supreme Court for all the issues raised, including the benefit of exemption notifications, expansion of units post cut-off dates, invocation of extended periods for demand, and imposition of penalties.</description>
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