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    <title>2011 (6) TMI 342 - CESTAT, AHEMDABAD</title>
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    <description>Commissioner (Appeals) jurisdiction to hear the appeal against the Deputy Commissioner of Customs&#039; order on SEZ clearances was disputed on the ground that the matter lay before the customs appellate authority. The Tribunal noted that the jurisdictional objection had not been decided by the Commissioner (Appeals) and that an earlier identical matter had already been remanded. It therefore remanded the case for fresh consideration, directing re-examination in light of the relevant Board circulars and the judicial decision relied upon by the parties. The jurisdictional question was left open for determination afresh.</description>
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      <title>2011 (6) TMI 342 - CESTAT, AHEMDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=209954</link>
      <description>Commissioner (Appeals) jurisdiction to hear the appeal against the Deputy Commissioner of Customs&#039; order on SEZ clearances was disputed on the ground that the matter lay before the customs appellate authority. The Tribunal noted that the jurisdictional objection had not been decided by the Commissioner (Appeals) and that an earlier identical matter had already been remanded. It therefore remanded the case for fresh consideration, directing re-examination in light of the relevant Board circulars and the judicial decision relied upon by the parties. The jurisdictional question was left open for determination afresh.</description>
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