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    <description>The HC determined that the appeal filed under Section 35(H) of the Central Excise Act, 1944 was not maintainable. The appellant was granted permission to file an appeal under Section 35(L) before the SC. Consequently, the current appeal was disposed of, allowing the appellant to seek further legal recourse through the appropriate channel.</description>
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      <description>The HC determined that the appeal filed under Section 35(H) of the Central Excise Act, 1944 was not maintainable. The appellant was granted permission to file an appeal under Section 35(L) before the SC. Consequently, the current appeal was disposed of, allowing the appellant to seek further legal recourse through the appropriate channel.</description>
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