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<h1>Amendment to Section 35B limits Tribunal appeals on transit losses and export duty rebates; pending appeals transferred.</h1> Section 35B of the Central Excises Act was amended by the Finance Act, 1984, to restrict the jurisdiction of the Appellate Tribunal. No appeals can be made to the Tribunal regarding orders related to the loss of goods during transit or storage, rebates on excise duty for exported goods, or goods exported without duty (except to Nepal or Bhutan). Additionally, any pending appeals of this nature before the Tribunal will be transferred to the Central Government, which will handle them under section 35EE as if they were new applications.