1999 (12) TMI 353

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....ference application has been filed on the ground that the Tribunal does not have any jurisdiction to deal with the case. 2. The facts of the case are the assessees were manufacturing detergent powder in their factory located under jurisdiction of the Commissioner of Central Excise, Mumbai-II. They had to export large quantity of detergent powder which they had to repack at two premises after....

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....ted the case of the respondents and allowed the appeal and remanded the matter. 3. The instant application has been filed by the department on the ground that in terms of clause (a) to the first proviso to Section 35B of the Act, this Tribunal does not have jurisdiction. I cannot agree to that contention. Clause (a) of the sub-proviso deal with loss of goods in transit from a factory to ware....