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TMI Blog1985 (7) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... A.S. Sundar Rajan, JDR, for the Respondent. ORDER The short point for consideration in these matters is as to whether the Tribunal has jurisdiction to hear and decide them and if so in a Special Bench or the concerned Regional Bench. 2. The matters arise out of revision petitions filed before the Central Government. 3. By virtue of the provisions contained in S. 35-P(2), the proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to, - (a) a case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to another factory, or from one warehouse to another, or during the course of processing of the goods in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ittedly, the instant case is one relating to loss of goods in transit. Even so, it was urged before us by the learned Representative for the Revenue that the Tribunal continues to have jurisdiction in the matter, inasmuch as, what were excluded from the jurisdiction of the Tribunal were only the orders referred to in cl. (b) of S. 35(B) namely, an order passed by the Collector (Appeals) under S. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant cases are not appeals filed before the Tribunal by a person aggrieved, in terms of Section 35(B) (b), against orders passed by either the Collector (Appeals) or the Appellate Collector. On the contrary, it is proceeding pending before the Central Govt. and transferred to the Tribunal pursuant to Section 35-P(2) on its constitution to be heard as if they were appeals filed before the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made in Section 35B by the Finance Act, 1984. 10. Since, however, the matters do not involve a determination of any question having a relation to the rate of duty of excise or the value of goods for purposes of assessment, a Regional Bench, in this case the South Regional Bench, can hear and decide these matters. 11. Accordingly, they may be transferred to the South Regional Bench fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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