2005 (7) TMI 459

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....a, JDR,  for the Appellant. Shri C.T. Krishna Murthy, Advocate, for the Respondent.  [Order per : S.L. Peeran, Member (J)].- The Revenue is aggrieved with OIA No. 43/2004-C.E., dated 28-4-2004 granting remission of duty on account of damaged goods due to rioting mob in the factory. 2.Heard both sides in the matter. 3.The learned  Counsel took a  preliminary objec....

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....ion 35B, the Tribunal has no jurisdiction to hear the appeals arising out of orders of Commissioner (Appeals) relating to loss of goods and remission of duty in terms of Rule 49.  The Revenue's appeal is rejected granting liberty to the Revenue to file revision petition if they so desire with condonation application before Revisional  Authority, New Delhi. 3.With regard to the assesse....

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....E Rules filed before the Commissioner has to be decided by the Commissioner himself. The prayer can be rejected by issue of Show Cause Notice and after granting full opportunity to the assessee to submit their case. As the same has not been done and the rejection has been communicated through the Additional Commissioner vide letter dated 11-8-2004, the procedure adopted is clear violative of princ....