2006 (4) TMI 391

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..... nt. [Order per : Archana Wadhwa, Member (J)]. The application is for restoration of appeal dismissed as not maintainable on the ground that the issue relates to rebate under Central Excise Rules, and the Tribunal has no jurisdiction to entertain the same. It is the appellant contention that the disputed issue is as regards the valuation of the exported products and rebate is only as the .....

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