2007 (3) TMI 556

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....e Appellant. Shri P.K. Das, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. Appeal No. EDM-94/06 relates to rejection of claim for remission of duty, which has been passed by the Commissioner of Central Excise, Patna. Since the appeal itself can be decided today, we reject the stay petition and take up the appeal itself for hearing. ....

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.... 4. As regards Appeal No. EDM-375/06, it relates to confirmation of demand of duty in respect of the impugned goods. Since the loss has occurred in shortage which has been adjudicated by the Joint Commissioner of Central Excise and the first appeal has been decided by the Commissioner (Appeals), this Tribunal has no jurisdiction to decide the present appeal in terms of proviso to Section 35B....