TMI Blog2014 (6) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... ss of goods either in transit or in storage as stated in proviso (a) to Section 35B of the Central Excise Act. - Decided against assessee. - Appeal No.Ex.Ap.241/11 - ORDER NO.FO/A/75326/2014 - Dated:- 26-5-2014 - Dr. D.M. Misra, J. For the Appellant : Shri N.K.Chowdhury, Advocate For the Respondent : Shri S.Chakraborty, A.C.(A.R.) JUDGEMENT Per Dr. D.M. Misra; 1. This i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, this Tribunal has no jurisdiction to entertain the Appeal against the order of the Ld. Commissioner(Appeals) by virtue of Section 35B of Central Excise Act, 1944. In support he has referred to the Larger Bench judgements of this Tribunal in the case of Supercoats Industries vs. Commissioner of Central Excise, Thane-II - 2005 (183) ELT 255 (Tri.-LB) and Commissioner of Central Excise, Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 (168) ELT 121 (Tri.-Del.) and in view of conflicting view it resulted into a reference to the Larger Bench. In Supercoats Industries s case, the Larger Bench after taking a specific note of the said judgement has over-ruled it referring to the ratio of the Madras High Court in the case of India Pistons Ltd. vs. ACCE - 1987 (27) ELT 651(Mad.). It is the submission that the judgement of the Lar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not considered the decision in Lakshmiji Sugar Mills Co.Ltd. s case nor was it cited before them. 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. The artificial distinction between one type of loss and another sought to be made in Shiva Essential Oils Chemicals case does not ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission of the Ld.Advocate in view of the specific ruling of the Larger Bench in Supercoats Industries s case which has been subsequently followed by another Larger Bench in Commissioner of Central Excise, Jamshedpur vs. TISCO Ltd. s case. I am of the view that this Tribunal has no jurisdiction for entertaining Appeals arising out of the Ld.Commissioner(Appeals) s order relating to loss/destru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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