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2012 (8) TMI 913 - CESTAT AHMEDABADExtract: .......Joint Secretary in the Government of India. Provisions of Section 35B of Central Excise Act, 1944 debar us from any action in the case where first appellate authority has passed an order the question of rebates. Accordingly, we transfer the file to Joint Secretary of the Government of India for further action. (Dictated and pronounced in the Court)
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