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1984 (8) TMI 332 - CEGAT CALCUTTAExtract: .......the Special Bench." 7. I am in full agreement with my learned Brothers. Accordingly, I hold that in the instant appeal, rate of duty is involved and the jurisdiction vests with the Special Bench. The Assistant Registrar is directed to transfer the file to the Special Bench, Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi.
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