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    <title>2014 (6) TMI 824 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the appeal regarding the loss/destruction of goods in a fire, citing lack of jurisdiction under the Central Excise Act. Despite arguments distinguishing loss and destruction, the Tribunal upheld the binding nature of a previous Larger Bench decision, emphasizing that such cases fall under Section 35B proviso. The appellant was advised to seek redressal through the appropriate forum, as the Tribunal lacked jurisdiction to hear appeals related to loss of goods in storage.</description>
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      <description>The Tribunal dismissed the appeal regarding the loss/destruction of goods in a fire, citing lack of jurisdiction under the Central Excise Act. Despite arguments distinguishing loss and destruction, the Tribunal upheld the binding nature of a previous Larger Bench decision, emphasizing that such cases fall under Section 35B proviso. The appellant was advised to seek redressal through the appropriate forum, as the Tribunal lacked jurisdiction to hear appeals related to loss of goods in storage.</description>
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