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TMI Blog2004 (9) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... i, 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 Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) &n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (a) to Section 35B of the Central Excise Act. 8.We now remit the issue back to the referring Bench for passing appropriate orders in the matter before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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