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2001 (3) TMI 113 - HC - Central ExciseExtract: .......3. We find no substance in the plea of learned counsel for petitioner that site of the Commissionerate or appellate authority determines the jurisdiction in view of what has been stated in the aforesaid decision. 4. In view of the aforesaid decisions, the inevitable conclusion is that this Court does not have jurisdiction to entertain the petition.
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