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2017 (9) TMI 1433

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..... before this forum as the Tribunal does not have jurisdiction to decide this appeal - appeal dismissed being not maintainable. - Ex.Appeal No.119/10 - F/76033/2017 - Dated:- 15-3-2017 - Shri P.K. Choudhary, Judicial Member Shri A. K. Biswas, Supdt.(A.R.) for the Revenue Shri Abhishek A Rastogi, Adv. for the Respondent (s) ORDER Per: Shri P. K. Choudhary This appeal h .....

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..... ibunal - Any person aggrieved by any of the following orders may appeal to the (1) Appellate Tribunal against such order - (a) a decision or order passed by the [Principal Commissioner of Central Excise or Commissioner of Central Excise] as an adjudicating authority; (b) an order passed by the [Commissioner (Appeals)] under section 35A; (c) an order passed by the Central Board .....

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..... loss occurs in transit (a) from a factory to a warehouse or to another factory, or from one warehouse to another, or during the course of processing of the goods in a warehouse or in storage , whether in a factory or in a warehouse; 6. On perusal of the impugned order, I find that the case is related to loss of petroleum products on storage and the order is passed by the Commissioner (Appeal .....

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