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2008 (11) TMI 524 - CESTAT, NEW DELHIExtract: .......r factory. Therefore, the jurisdiction of the Tribunal is ousted and the appeal does not lie to the Tribunal. I, therefore, uphold the preliminary objection raised by the respondent and direct the Registry of the Tribunal to return the papers to the Revenue for presentation before the appropriate authority. Dictated and pronounced in the open Court
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