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2011 (3) TMI 362 - KARNATAKA HIGH COURTImport licence - Remission of duty - Rule 21 of Central Excise Rule - Application for rectification of mistakes - Assuming that the Merchant Exporter had executed a bond undertaking to pay the duty on completion of the export obligations, he would not step into the shoes of a manufacturer under the Act for all purposes - It is well settled that an appeal is a statutory remedy provided to an aggrieved person - Merely because, he executed a bond undertaking to pay the duty on behalf of the manufacturer he would not step into his shoes so far as exercising the rights under the Act is concerned - But the appellant has no independent right to prefer a statutory appeal without the consent or concurrence of the manufacturer - Decided against the assessee
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