https://www.taxtmi.com/caselaws?id=49187 The reviewing authority under Section 35EE of the Central Excises & Salt Act, 1944 considered a duty demand case involving processing losses in a factory. The jurisdictional issue was raised, with the authority determining that losses due to processing activities in a factory are not covered under Section 35EE. A previous Order-in-Revision was referenced to establish this precedent, clarifying that such losses fall outside the Government's jurisdiction. As the losses were deemed to be part of manufacturing activities within a factory, the case was found not maintainable under Section 35EE due to jurisdictional limitations. en-us Tue, 12 Sep 1995 00:00:00 +0530 Thu, 12 Aug 2010 13:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49187 The reviewing authority under Section 35EE of the Central Excises & Salt Act, 1944 considered a duty demand case involving processing losses in a factory. The jurisdictional issue was raised, with the authority determining that losses due to processing activities in a factory are not covered under Section 35EE. A previous Order-in-Revision was referenced to establish this precedent, clarifying that such losses fall outside the Government's jurisdiction. As the losses were deemed to be part of manufacturing activities within a factory, the case was found not maintainable under Section 35EE due to jurisdictional limitations. Case-Laws Central Excise Tue, 12 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49187