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1998 (4) TMI 246 - AT - Central ExciseExtract: ....... duty etc. from the registered factory. 11. emsp Since storage loss in a factory is excluded from the jurisdiction of this Tribunal vide Clause (a) of First Proviso to Section 35B(1) of the Central Excise Act, 1944, therefore, the appeal requires to be dismissed for lack of jurisdiction. The appeal is accordingly dismissed for lack of jurisdiction.
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