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    <title>2013 (10) TMI 1431 - CESTAT, KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT, KOLKATA dismissed the appeal seeking waiver of pre-deposit of duty and penalty under Section 11AC of the Central Excise Act, 1944 for export of goods, holding that the issue fell under the jurisdiction of the revisionary Authority of the Government of India, not the Tribunal. The appeal was deemed not maintainable, and the Stay Petition was disposed of accordingly.</description>
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      <description>The Appellate Tribunal CESTAT, KOLKATA dismissed the appeal seeking waiver of pre-deposit of duty and penalty under Section 11AC of the Central Excise Act, 1944 for export of goods, holding that the issue fell under the jurisdiction of the revisionary Authority of the Government of India, not the Tribunal. The appeal was deemed not maintainable, and the Stay Petition was disposed of accordingly.</description>
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