{"id":171446,"date":"2005-10-27T00:00:00","date_gmt":"2005-10-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/boc-india-ltd-vs-commr-of-central-excise-on-27-october-2005"},"modified":"2017-10-09T08:58:03","modified_gmt":"2017-10-09T03:28:03","slug":"boc-india-ltd-vs-commr-of-central-excise-on-27-october-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/boc-india-ltd-vs-commr-of-central-excise-on-27-october-2005","title":{"rendered":"Boc India Ltd. vs Commr. Of Central Excise on 27 October, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Calcutta<\/div>\n<div class=\"doc_title\">Boc India Ltd. vs Commr. Of Central Excise on 27 October, 2005<\/div>\n<div class=\"doc_bench\">Bench: J T V.K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>V.K. Jain, Member (T)<\/p>\n<p>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.\n<\/p>\n<p>2. Heard Shri Y.S. Loni, Ld. JDR . He leaves it to the discretion of the Bench.\n<\/p>\n<p>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:\n<\/p>\n<p> 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<\/p>\n<p>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:\n<\/p>\n<p> \u2022 The issue referred is whether the Tribunal has jurisdiction to hear appeals arising out of a case 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 Act.\n<\/p>\n<p>\u2022 It has , further, been held by the Larger Bench that the loss where it occurs due to unavoidable accident or otherwise, is a loss. Artificial distinction between one type of loss and another sought unambiguous language of the Section 35B of the Central Excise Act, 1944.\n<\/p>\n<p>The position has been made very clear by the Larger Bench in this case and I respectfully follow the same and this Tribunal has no jurisdiction to decide the appeal arising out of Order in Appeal, dealing with loss of excisable goods. Appeal dismissed for lack of jurisdiction.\n<\/p>\n<p>Order dictated in the open court.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Calcutta Boc India Ltd. vs Commr. Of Central Excise on 27 October, 2005 Bench: J T V.K. ORDER V.K. Jain, Member (T) 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-171446","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Boc India Ltd. vs Commr. 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