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2008 (7) TMI 25 - SUPREME COURTAdverse entry against appellant, Dt. Commissioner of Central Ex. & Customs – representation against that adverse entry rejected by both Chief Commissioner & Central Govt.– plea of petitioner is that Chief Commissioner & Central Govt. are bias – held that Chief Commissioner and the Central Government are very high authorities and they have considered the representations of the appellant, so there is no bias - plea was not taken before Tribunal or HC so cannot be taken for the first time before us
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