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<h1>Appellate tribunal dismisses appeals on transit loss in LAB export under Section 35 proviso</h1> The appellate tribunal dismissed appeals by both the revenue and the assessee concerning transit loss in LAB export. The tribunal held that the issue fell ... - The appellate tribunal rejected appeals by both the revenue and the assessee regarding transit loss in the export of Linear Alkyl Benzene (LAB). The tribunal found that the issue was covered by a proviso under Section 35 of the Central Excise Act, making the appeals not maintainable.