2004 (9) TMI 137

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...., M., Member (T)]. - This Larger Bench is constituted by Head of the Department of CESTAT to consider the issue referred by a Bench of CESTAT consisting of two Members. 2.The issue referred is whether the Tribunal has jurisdiction to hear appeals arising out of a case of loss of goods in storage in a factory, in view of the wording of the first proviso to sub-section (1) of Section 35 of the Cent....

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....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 warehouse or in storage, whether in a factory or in a warehouse; (b)        xxxx (c)        xxxx (d)     &nb....

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....eals) pertaining to loss of goods. We are aware that the Hon'ble High Court has not given any ruling on whether or not such a view of the Tribunal is correct or not.  But did not find fault with it either.  In the case of Lakshmiji Sugar Mills Co. Ltd. v. CCE [1991 (56) E.L.T. 629], the Tribunal held that it had no jurisdiction to hear appeals of this nature. The Tribunal relied upon the....