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    <title>2008 (11) TMI 524 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the respondent&#039;s preliminary objection, ruling that it lacked jurisdiction to decide on the appeal related to the loss of goods in storage. The Tribunal determined that the appeal fell under a provision excluding its jurisdiction for cases involving loss of goods during storage or transit. As a result, the Tribunal directed the papers to be returned to the Revenue for further action before the appropriate authority, emphasizing the importance of clarity in understanding the Tribunal&#039;s jurisdiction in cases of goods loss during storage or transit.</description>
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      <title>2008 (11) TMI 524 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=125135</link>
      <description>The Tribunal upheld the respondent&#039;s preliminary objection, ruling that it lacked jurisdiction to decide on the appeal related to the loss of goods in storage. The Tribunal determined that the appeal fell under a provision excluding its jurisdiction for cases involving loss of goods during storage or transit. As a result, the Tribunal directed the papers to be returned to the Revenue for further action before the appropriate authority, emphasizing the importance of clarity in understanding the Tribunal&#039;s jurisdiction in cases of goods loss during storage or transit.</description>
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