https://www.taxtmi.com/caselaws?id=94277 The jurisdictional bar under the first proviso to Section 35B of the Central Excise Act did not apply because the disputed loss arose in the factory during processing and repacking of detergent powder, not in transit between premises or in warehouse storage or processing. As the facts fell outside clause (a) of the proviso, the Tribunal could entertain the matter. Prior permissions under the Board's circular and a Government of India communication also supported that forum. The Tribunal therefore had jurisdiction, and the reference application lacked merit. en-us Mon, 20 Dec 1999 00:00:00 +0530 Mon, 21 Nov 2011 13:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94277 The jurisdictional bar under the first proviso to Section 35B of the Central Excise Act did not apply because the disputed loss arose in the factory during processing and repacking of detergent powder, not in transit between premises or in warehouse storage or processing. As the facts fell outside clause (a) of the proviso, the Tribunal could entertain the matter. Prior permissions under the Board's circular and a Government of India communication also supported that forum. The Tribunal therefore had jurisdiction, and the reference application lacked merit. Case-Laws Central Excise Mon, 20 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94277