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    <title>2005 (12) TMI 482 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeals as the subject matter, involving a rebate of excise duty on exported goods, fell within the excluded category under Clause (b) of the proviso to Section 35B(1) of the Central Excise Act. The Tribunal lacked jurisdiction to entertain the appeals, emphasizing the importance of adhering to the statutory framework governing appellate jurisdiction in excise matters. The judgment highlighted the necessity of following the prescribed legal channels for appeals related to excise duties on exported goods, underscoring the significance of procedural compliance in seeking redressal in such matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=118979</link>
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