2010 (4) TMI 340

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....rnant Bajaj, Advocate, for the Appellant. ShriI. Baig, SDR, for the Respondent. [Order (Oral)]. - When the appeal was taken for hearing on 28-4-2010, Learned SDR raised a preliminary objection on the jurisdiction of the Tribunal to hear the appeal. At the request of the learned Advocate, the matter was adjourned to today for hearing on the preliminary objection. 2. Learned SDR submits tha....

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....Commissioner (Appeals) have held that the goods have not been exported. Therefore, the department's preliminary objection is contrary to the stand taken by the lower authorities. Learned Advocate also submitted that preamble of the order of the Commissioner (Appeals) mention the CESTAT as the appellate forum. According to the learned Advocate the Tribunal is competent to hear this appeal. 4. I ....

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....e on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods which are exported to any country or territory outside India; (c) goods exported outside India (except to Nepal or Bhutan) without payment of duty; (d) credit of any duty allowed to be utilized towards payment of excise duty on final products under the provisions of this A....