TMI Blog2008 (5) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... een 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 - E/220-221/1999 - A-570-571/KOL/2008 - Dated:- 26-5-2008 - Justice S.N. Jha, President, Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri Vineet Ohri, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 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 warehouse or in a storage, whether in a factory or in a warehouse, no appeal would lie to the Tribunal. A doubt arose as to whether 'moss' found in course of stock-taking would be a loss within the meaning of clause (a) of the first proviso to Section 35B. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ween one type of loss and another sought to be made in Shiva Essential Oils Chemicals's case does not appear to be correct in view of the unambiguous language of Section 35B. We are of the opinion that the Tribunal has no jurisdiction to hear appeals arising out of the orders of Commissioner (Appeals) where the appeals relate to loss of goods either in transit or in storage as stated in proviso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been held that while the Tribunal has no power to transfer an appeal to the Central Government for disposal, the appeal papers may be returned to the Department for proper presentation before a forum having jurisdiction if so advised. We accordingly direct that the appeal papers be returned to the Department to enable it to file revision before the appropriate authority of the Central Government ..... X X X X Extracts X X X X X X X X Extracts X X X X
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