tar -czvf example.tar.gz -C /path/to/exclude/ /path/to/files/*.file -T /path/files_list
tar -czvf example2.tar.gz -C /path/to/exclude2/ /path/to/files/*.file2 -T /path/files_list

tar: /path/to/files/*.file: Cannot stat: No such file or directory

cd /path/to/files/
ls *.file > files_list
tar -czvf example.tar.gz -T files_list

find ./source/77TR_2/ -iname '*.DBF' | tar czf 77TR_2-`date +%F`.tar.gz --files-from=-

root@srv2:~# cat /usr/local/bin/backup-base.sh
#!/bin/bash

PATH=/usr/local/sbin:/usr/local/bin:/usr/sbin:/usr/bin:/sbin:/bin

lvcreate -L1G -s -n back-bases /dev/lghost/bases
mkdir -p /backup/source
mount -o ro,offset=1048576 /dev/lghost/back-bases /backup/source
cd /backup/
find ./source/77TR_1/ -iname '*.DBF' | tar czf 77TR_1-`date +%F`.tar.gz --files-from=-
find ./source/77TR_2/ -iname '*.DBF' | tar czf 77TR_2-`date +%F`.tar.gz --files-from=-
umount /backup/source
lvremove -f /dev/lghost/back-bases