ORDER
V.K. Jain, Member (T)
1. Heard Shri Manish Chokhani, representative for the Appellant. He submits that duty involved in this case is Rs. 22,51/-. the appellants may be given stay for depositing this amount.
2. Heard Shri K Sanyal, JDR. He submits that in view of proviso (a) to Section 35B, this Bench has no jurisdiction to decide the matter. In a recent judgment in the case of Supercoats Industries Vs. Commr. of Central Excise, Thane-II reported in 2005(183) ELT 255 (Tri.LB) the Larger Bench has held that:
“Loss of goods in transit or storage-Tribunal has no jurisdiction to hear appeals arising out of orders of Commissioner (Appeals) where appeals relate to loss of goods either in transit or in storage as stated in proviso (a) to Section 35B of Central Excise Act, 1944.”
3. Heard both the sides. I find substantial force in the submissions of learned JDR. In view of Larger Bench decision referred to above this Tribunal has no jurisdiction to decide the appeal. Appeal is dismissed as not maintainable as it is beyond the jurisdiction of Tribunal.
