TMI Blog2004 (9) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Central Excise Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) xxxx" [Clause (b) referred to above reads thus "an order passed by the Commissioner (Appeals) under Section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 decision of the Madras High Court cited supra. The position would be however different if the appeal arises out of an order pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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