2010 (5) TMI 251

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...., SDR, for the Appellant. Shri Atul Gupta, Advocate, for the Respondent. [Order per: Justice R.M.S. Khandeparkar, President (Oral)]. - Heard learned D.R. for the appellant and learned Advocate for the respondents. 2. The present appeal arises from order dated 28th February, 2005 passed by the Commissioner (Appeals), Meerut-I. The only ground on which the impugned order is challenged is th....

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.... the Tribunal and the Tribunal shall have no jurisdiction to decide an appeal in respect of any order passed by the Commissioner (Appeals) under Section 35A relating to the loss of goods occurring in transit from a factory to a warehouse or to another factory, or from one warehouse to another or during the course of processing of the goods in a warehouse or in a storage, whether in a factory or in....

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.... same relates to the cases of loss of goods occurring in transit from a factory to a warehouse or to another factory, or from one warehouse to another one, or during the course of movements of the goods in a warehouse or in a storage, whether in a factory or in a warehouse. The said proviso does not speak about loss in the course of manufacturing process or reprocessing. The decision of the Larger....