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2013 (7) TMI 213 - AT - Central ExciseWithdrawal of the appeal filed before Tribunal - First proviso to sub-section (1) of section 35B of the Central Excise Act, 1944 – Assessee to establish that goods which were cleared from the factory were actually exported. - Held that:- No appeal shall lie in such cases to the Tribunal – Withdrawal of case is allowed from the Tribunal - Assessee at liberty to take up the matter with the appropriate forum, as provided under the Act.
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