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2008 (4) TMI 643 - CESTAT, MUMBAIExtract: .......ands and the penalty alone cannot be separated from the core issue, which is the drawback claim in this case. In a nutshell, the correct jurisdiction would be that of the Government of India. 8. emsp In view of the above, the appeal filed by the appellants before the Tribunal is dismissed on the ground of lack of jurisdiction. (Pronounced in Court)
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