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2011 (8) TMI 85 - AT - Central ExciseRebate - Tribunal has no jurisdiction in matters relating to a rebate of duty of excise on goods exported to any country or territory outside of India to decide under Section 35B of the Central Excise Act, 1944 and the appeal lies to Joint Secretary, Govt. of India - In the preamble of the order in appeal this has been specifically mentioned. Under these circumstances, the prayer made by the respondents that matter may be taken up for early hearing and dispose of the appeal itself straight away by holding that appeal is not maintainable, is correct and deserve to be accepted - Appeal is allowed
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