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    <description>The High Court considered the maintainability of an appeal under the Central Excise Act, 1944, emphasizing the duty component exceeding the threshold for appeal, regardless of penalties. It allowed the appeals, answered substantial questions of law in favor of the revenue, and remanded the matters to the Tribunal for fresh adjudication. The Court instructed the Tribunal to consider the cases afresh, focusing on factual positions, legal aspects, and relevant decisions, emphasizing the need for speaking orders on merits and compliance with the law.</description>
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