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2023 (6) TMI 63
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....The Court : This appeal by the assessee under Section 35G of the Central Excise Act, 1944 is directed against passed by the Customs, Excise & Service Appellate Tribunal, East Regional Bench, Kolkata in SP 267 of 2008 dated 12th June, 2008. The appeal was admitted on 2nd September, 2009 on the following substantial question of law : "Whether the tribunal substantially erred in law in confi....