https://www.taxtmi.com/caselaws?id=49015 The proviso to Section 35B bars appeals to the Appellate Tribunal where the challenged order concerns loss of goods in transit, processing, or storage. Its wording was treated as broad enough to cover all forms of loss in storage, including loss said to result from unavoidable accident, and the attempt to distinguish categories of loss was rejected as inconsistent with the statutory language. The earlier view denying Tribunal jurisdiction in such matters was followed and the contrary view disapproved, leaving such Commissioner (Appeals) orders outside the Tribunal's appellate jurisdiction. en-us Mon, 20 Sep 2004 00:00:00 +0530 Mon, 09 Aug 2010 10:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49015 The proviso to Section 35B bars appeals to the Appellate Tribunal where the challenged order concerns loss of goods in transit, processing, or storage. Its wording was treated as broad enough to cover all forms of loss in storage, including loss said to result from unavoidable accident, and the attempt to distinguish categories of loss was rejected as inconsistent with the statutory language. The earlier view denying Tribunal jurisdiction in such matters was followed and the contrary view disapproved, leaving such Commissioner (Appeals) orders outside the Tribunal's appellate jurisdiction. Case-Laws Central Excise Mon, 20 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49015