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2008 (5) TMI 38 - AT - Central ExciseMaintainability of the Appeals in view of Clause (a) of first proviso to Sec. 35B - Loss, whether it occurs due to unavoidable accident or otherwise, is a loss. So long as such loss occurs in storage, it is a loss referred to in Section 35B proviso - artificial distinction between one type of loss & another isn’t correct in view of unambiguous language of Sec. 35B - present Appeals arising out of the Order of Comm. (A) relating to loss of goods in storage in a factory are not maintainable
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