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2008 (8) TMI 626 - CESTAT, KOLKATAExtract: ....... Such an Application for relaxation under Rule 17 should be submitted by the Appellants to the Central Government through the Joint Secretary, Drawback in the Ministry. 4. emsp The Appeal filed by the Appellants is misconceived and this Tribunal has no jurisdiction to deal with the same. Hence, the same is dismissed. (Pronounced in the open court).
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