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Supreme Court Finalizes Tribunal Order; Assessee Cannot Appeal to High Court u/s 35G or Section 130.
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....Maintainability of appeal - the order of the learned Tribunal had acquired finality at the hands of the Hon’ble Supreme Court. - it leads no scope open to the Assessee to maintain any Appeal before the High Court resorting to appeal under Section 35G of the Central Excise Act or Section 130 of the Customs Act before the High Court.....