2008 (11) TMI 524

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....the Respondent. [Order]. -  At the outset, learned Counsel for the respondents raises a preliminary objection to the maintainability of the present appeal before the Tribunal on the ground that the jurisdiction of the Tribunal is ousted in terms of clause (a) of the first proviso to Section 35B which stipulates that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal sh....

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....Jt. CDR submits that clause (a) would only cover a case of remission of duty and since in the present case, duty has been demanded on goods claimed to have been lost in fire; the jurisdiction of the Tribunal against order of the Commissioner (Appeals) does not stand ousted. 3. I have carefully considered the rival submissions. A case of remission would always be decided by the Commissioner a....