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2017 (9) TMI 1433 - AT - Central ExciseMaintainability of appeal - proviso (a) of Section 35B of the Central Excise Act, 1944 - Held that: - the case is related to loss of petroleum products on storage and the order is passed by the Commissioner (Appeals). In view of the above provisions, the appeal should not lie before this forum as the Tribunal does not have jurisdiction to decide this appeal - appeal dismissed being not maintainable.
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