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2010 (4) TMI 340 - CESTAT, NEW DELHIAppellate Tribunal- Jurisdiction- Department raised a preliminary objection on the jurisdiction of the Tribunal to hear the appeal. The show cause notice was issued alleging that the goods have not been exported; the original authority and Commissioner (Appeals) have held that the goods have not been exported. Held that- the order of the Commissioner definitely relates to “goods exported outside India without payment of duty”, inasmuch as the goods have been cleared by the appellant from the factory for export and the dispute is about the fact of export of the goods as per the conditions and the terms of bond. Therefore, the objection raised by the department, opinion is valid. When the jurisdiction is not there as per the law, the Commissioner (Appeals) mentioning the CESTAT as appellate forum in the preamble cannot confer jurisdiction on the Tribunal. The appeal is, therefore, dismissed as not maintainable before the Tribunal.
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