BOC INDIA LTD. Vs. CCEX

JUDGEMENT

(1.) AT the outset, learned DR has raised a legal point on the maintainability of the appeal by contending that the appeal involves loss of raw materials during the course of storage in factory premises. He submits that under Section 35B of Central Excise Act, 1944, in all type of less cases, the Tribunal has no jurisdiction to hear the appeal arising out of the order of the Commissioner (Appeals). In support thereof, he refers the Larger Bench's decision of the Tribunal in the case of Supercoats Industries v. CCE, Thane -II reported in .

(2.) HEARD both sides.

(3.) IN view of the same, the appeal is dismissed as being not maintainable.