2015 (6) TMI 505

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.... ORDER Per: Ramesh Nair: In the present appeal, the issue involved is of loss of goods in floods. Shri N. N. Prabhudesai, learned Superintendent (AR), appearing on behalf of the Revenue, raised the preliminary issue that since the issue involved is loss of goods lying in the factory, the appeal does not lie before this Tribunal in terms of proviso clause (a) of Section 35B(1). Shri Archit A....

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....under the Central Boards of Revenue Act, 1963 (54 of 1963) (hereafter in this Chapter referred to as the Board) or the Appellate Commissioner of Central Excise under section 35, as it stood immediately before the appointed day; (d) an order passed by the Board or the Commissioner of Central Excise, either before or after the appointed day, under section 35A, as it stood immediately before that ....

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....d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the provisions of this Act or the rules made thereunder and such order is passed by the Commissioner (Appeals) on or after the date appointed under section 109 of the Finance (No. 2) Act, 1998; Provided further that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respe....