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2013 (11) TMI 94

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....icant filed this application for waiver of pre-deposit of duty and penalty. The AR raised preliminary objection. He submits that the appeal relates to drawback claim and the impugned order was passed by the Commissioner (Appeals) and therefore, the Appellate Tribunal have no jurisdiction to decide the case in terms of proviso to Sub-Section (1) of Section 129 A of the Customs Act, 1962. 2. Afte....

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