Revisional jurisdiction under Section 35EE does not extend to loss of goods during repacking inside a factory.

Revisional jurisdiction under Section 35EE of the Central Excises & Salt Act, 1944 is confined to the categories expressly covered by the statute and the proviso to Section 35B(1). The text notes that this power applies to specified orders-in-appeal involving loss of goods during processing in a warehouse or in storage, but not to goods lost during repacking inside a factory. Because repacking in the factory was treated as manufacturing-related activity rather than storage, the matter fell outside the contemplated revisional jurisdiction.

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Issues: Whether the Government's revisional jurisdiction under Section 35EE of the Central Excises & Salt Act, 1944 extended to a loss of goods occurring during repacking in a factory.

Analysis: The revisional power under Section 35EE, read with the proviso to Section 35B(1), was held to cover only specified orders-in-appeal concerning loss of goods during processing in a warehouse or in storage. The goods in question were lost during repacking activity inside the applicant's factory, which was treated as distinct from a warehouse under Rule 140. The activity was connected with manufacturing and not with storage, so the matter did not fall within the contemplated revisional jurisdiction.

Conclusion: The issue was decided against the applicant and in favour of the Revenue; the Government lacked jurisdiction under Section 35EE to entertain the revision.

Ratio Decidendi: Revisional jurisdiction under Section 35EE is confined to the categories expressly covered by the statute and does not extend to loss occurring during repacking in a factory, as distinct from loss in a warehouse or storage situation.

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