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2015 (6) TMI 505 - AT - Central ExciseMaintainability of appeal - Remission of duty - Loss of goods in flood - Held that:- When the case involved issue of loss of goods, the appeal does not lie before this Tribunal. However, the assessee is required to make revisions application before the Revisionary Authority, Government of India, in terms of Section 35EE of the Central Excise Act. Therefore, the appeal is dismissed as non-maintainable. However, the appellant is granted liberty to file revision application before the Revisionary Authority in terms of Section 35EE of the Central Excise Act. - Decided in favour of assessee.
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