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    <description>The Appellate Tribunal deemed the appeal non-maintainable in a case concerning loss of goods in floods, citing lack of jurisdiction under Section 35B(1) and directing the appellant to file a revision application before the Revisionary Authority as per Section 35EE of the Central Excise Act. The Tribunal emphasized adherence to statutory procedures, clarifying the need to approach the designated Revisionary Authority for redressal in cases falling outside its jurisdiction.</description>
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