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    <title>2014 (9) TMI 382 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that it lacked jurisdiction to entertain rebate claim appeals due to the provisions of Section 35EE of the Central Excise Act, 1944, as included in Section 83 of the Finance Act, 1994. The appellant was directed to pursue redressal from the Revisional Authority. The matter of appeal fees in refund appeals was deferred for the Hon&#039;ble President&#039;s consideration.</description>
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      <description>The Tribunal held that it lacked jurisdiction to entertain rebate claim appeals due to the provisions of Section 35EE of the Central Excise Act, 1944, as included in Section 83 of the Finance Act, 1994. The appellant was directed to pursue redressal from the Revisional Authority. The matter of appeal fees in refund appeals was deferred for the Hon&#039;ble President&#039;s consideration.</description>
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