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2003 (9) TMI 200 - AT - Central ExciseExtract: .......ny case, for DEEC exports, made from Chennai, the jurisdiction of Commissioner of Central Excise and Customs, Visakhapatnam is not competent officer to invoke that jurisdiction by taking cognizance of the exports correctly or incorrectly made from Chennai. 4.In view of 8195 our findings, this appeal is allowed with consequential relief, as per law.
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