Statutory bar on Tribunal appeals applied to transit loss of export goods, so the matter was rejected as not maintainable.

The proviso to Section 35(1)(A) of the Central Excise Act barred Tribunal appeals against Commissioner (Appeals) orders where export goods were lost in transit from the factory to the warehouse. On that statutory bar, the CESTAT held that the appeals fell within the exclusion and could not be entertained. The matter was disposed of at the threshold on maintainability, leaving the substantive dispute on transit loss and penalty undecided.

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Issues: Whether the appeals were maintainable before the Tribunal in view of the proviso to Section 35(1)(A) of the Central Excise Act, 1944 in a matter concerning transit loss or storage loss of export goods.

Analysis: The dispute related to loss of goods cleared for export and stored in a warehouse before export. The proviso to Section 35(1)(A) barred an appeal to the Tribunal against the order passed by the Commissioner (Appeals) under Section 35A where the loss occurred in transit from the factory to the warehouse. The Tribunal held that the matter fell within that bar.

Conclusion: The appeals were not maintainable before the Tribunal and were rejected.

Final Conclusion: The judgment finally disposed of the matter at the threshold on maintainability, without adjudicating the substantive controversy on transit loss or penalty.

Ratio Decidendi: Where the statutory proviso expressly bars an appeal to the Tribunal in cases of transit loss from the factory to the warehouse, the Tribunal cannot entertain such appeals.

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