BOC INDIA LTD. Vs. COMMR. OF CENTRAL EXCISE

JUDGEMENT

(1.) IT is a case where loss of excisable goods is involved. Shri Sachin Agarwal, Authorised Rep. of the appellant submits that Tribunal have no jurisdiction where the loss of goods occurs in transit from factory to a warehouse or to an another factory but for other losses Tribunal can hear the appeal. In view of this he submits that this Bench has the jurisdiction to hear this appeal.

(2.) HEARD Shri Y.S. Loni, Ld. JDR . He leaves it to the discretion of the Bench.

(3.) I have gone through Section 35B of the Central Excise Act which deals with appeals to the Appellate Tribunal. The Section inter alia provides that: No appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have the jurisdiction to decide any appeal in respect of any order referred to in clause B. If such order relates to No. (A), a case of loss on goods whether 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 a storage . Where in a factory or in a warehouse the above wordings are very clear and as far as this Tribunal is concerned In my view this Tribunal has no jurisdiction to hear the appeal cases which arises due to loss of a excisable goods. Even the Larger Bench in case of Supercoats Industries v. Commr. of Central Excise, Thane -II Reported in has held that: