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    <title>1996 (2) TMI 224 - CEGAT, NEW DELHI</title>
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    <description>Rebate of excise duty on exported goods fell within the category expressly excluded from the Tribunal&#039;s appellate jurisdiction under proviso (b) to Section 35B(1) of the Central Excises and Salt Act, 1944. The proper remedy was a Revision Application before the Government of India, so an appeal filed before the Tribunal in the wrong forum was not maintainable and could not be examined on merits. The papers were therefore ordered to be returned to the appellants for presentation before the competent authority.</description>
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      <title>1996 (2) TMI 224 - CEGAT, NEW DELHI</title>
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      <description>Rebate of excise duty on exported goods fell within the category expressly excluded from the Tribunal&#039;s appellate jurisdiction under proviso (b) to Section 35B(1) of the Central Excises and Salt Act, 1944. The proper remedy was a Revision Application before the Government of India, so an appeal filed before the Tribunal in the wrong forum was not maintainable and could not be examined on merits. The papers were therefore ordered to be returned to the appellants for presentation before the competent authority.</description>
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