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    <title>2005 (8) TMI 424 - CESTAT, CHENNAI</title>
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    <description>Where a Commissioner (Appeals) order relates to export of goods outside India without payment of duty, the first proviso to Section 35B(1) of the Central Excise Act, 1944 bars an appeal to the Tribunal. The proper remedy is a revision application under Section 35EE before the Central Government. As the dispute concerned goods cleared for export under bond and fell within that statutory exclusion, the appeal was filed before the wrong forum and was therefore not maintainable before CESTAT.</description>
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      <title>2005 (8) TMI 424 - CESTAT, CHENNAI</title>
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      <description>Where a Commissioner (Appeals) order relates to export of goods outside India without payment of duty, the first proviso to Section 35B(1) of the Central Excise Act, 1944 bars an appeal to the Tribunal. The proper remedy is a revision application under Section 35EE before the Central Government. As the dispute concerned goods cleared for export under bond and fell within that statutory exclusion, the appeal was filed before the wrong forum and was therefore not maintainable before CESTAT.</description>
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      <pubDate>Fri, 05 Aug 2005 00:00:00 +0530</pubDate>
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