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2006 (8) TMI 195

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....filing the present appeal, raising the following substantial question of law : "Whether under Section 35(C)(1) of the Central Excise Act, 1944, the Tribunal is correct in deciding an issue which was not the subject matter of the order appealed against by the party" 2. The primary contention raised by the counsel for the Revenue is that the Tribunal could not go into the issue which was not subje....