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2004 (9) TMI 137 - AT - Central ExciseExtract: .......e Tribunal has no jurisdiction to hear appeals arising out of the orders of Commissioner (Appeals) where the appeals relate to loss of goods either in transit or in storage as stated in proviso (a) to Section 35B of the Central Excise Act. 8.We now remit the issue back to the referring Bench for passing appropriate orders in the matter before them.
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