Learned Advocate submits that the impugned order relaltes to the remission application. He fairly submits that in view of the Larger Bench decision in the case of Supercoats Industries vs. CCE, reported in 2005 (183) ELT 255 (Tri.-Mumbai) appellants want to withdraw both the appeals. In view of that both the appeals are dismissed as withdrawn.
2. The issue involved in this case is regarding transit loss of goods cleared from the refinery for warehousing. Learned counsel brings out to our notice the Larger Bench decision of the Tribunal in the case of Supercoats Industries vs. CCE, Thane 2005 (183) ELT 255 (Tri. LB), which specifically settled the law as regards the loss of goods in transit or storage and held that such cases cannot be heard and disposed by the Tribunal, arising out of the Commissioner (Appeals) order.