2002 (9) TMI 209

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..... peal against the Order-in-Appeal No. 66/2002, dated 28-2-2002 by which the Commissioner (Appeals) has sanctioned the rebate of duty claimed by the assessee. A preliminary objection was raised by the ld. Consultant that this appeal is not maintainable as this matter pertains to claim of rebate of duty and does not come within the ambit and jurisdiction of CEGAT as per the proviso (b) to sub section .....

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