https://www.taxtmi.com/caselaws?id=30195 The Appeals concerning loss of goods in storage under Section 35B of the Central Excise Act, 1944 were deemed non-maintainable before the Appellate Tribunal CESTAT, Kolkata. The Tribunal referred to a previous decision establishing that any loss of goods in storage constitutes a loss within the meaning of the proviso. As the Appeals were not maintainable, the aggrieved party was directed to pursue a revision before the Central Government under Section 35EE. The Tribunal clarified that it lacked the power to transfer the appeals but directed the appeal papers to be returned to the Department for proper presentation. The Appeals were disposed of accordingly. en-us Mon, 26 May 2008 00:00:00 +0530 Thu, 14 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30195 The Appeals concerning loss of goods in storage under Section 35B of the Central Excise Act, 1944 were deemed non-maintainable before the Appellate Tribunal CESTAT, Kolkata. The Tribunal referred to a previous decision establishing that any loss of goods in storage constitutes a loss within the meaning of the proviso. As the Appeals were not maintainable, the aggrieved party was directed to pursue a revision before the Central Government under Section 35EE. The Tribunal clarified that it lacked the power to transfer the appeals but directed the appeal papers to be returned to the Department for proper presentation. The Appeals were disposed of accordingly. Case-Laws Central Excise Mon, 26 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30195