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2010 (7) TMI 323 - CESTAT, MUMBAIMaintainability of appeal – SCN issued several allegations against different people - availement of rebate of Central Excise duty by exporter - fraudulent availment of CENVAT credit - Each person has to defend their own case and there is no provision in the Act that in such situation, appeals shall lie before the same authority under a common show-cause notice – Held that: - appeals are not maintainable – Appeal is rejected
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