1986 (11) TMI 257

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....No. viz., (1) V(68)/2/80/1217, dated 6.2.82 of the Asstt. Collector, Central Excise, Meerut, (2) No. V(15)(l)Off/Adj-103/81/6521, dated 26.2.82 of the Dy. Collector, Central Excise, Meerut and (3) No. V(15) 239-off/81/ 900, dated 29.9.1981 of the Superintendent, Central Excise, Mawana. The said appeal was received in the Registry on 20.12.1984. Subsequently the appellant submitted separate Appeal No. E/1617/85-NRB and Appeal No. E/1618/85-NRB along with the applications for condonations of delay under his letter, dated 1.8.85 which was received in the Registry on 5.8.85. The respondents have also filed their Cross Objections in all the 3 captioned appeals. 2. Factual backdrops : Three offence cases were booked against the respondents for....

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....espondent company have also filed their separate Cross Objections as stated above. 3. I have heard Smt. Nisha Chaturvedi, Learned SDR for the appellant and Shri M.D. Chaudhary, Learned Advocate for the respondents. 4. At the time of hearing Shri M.D. Chaudhary, Learned Counsel for the respondent raised the preliminary objection that since the appeals relate to storage losses in a factory and a warehouse as held by the Collector (Appeals), the present appeals are not maintainable in view of the amendment to the Central Excises and Salt Act, 1944 by the Finance Act, 1984. He elaborated that any appeal in respect of loss of goods or shortage of goods in a factory or in a warehouse or in transit will have to be filed before the Govt. of I....

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....d not find favour with the Adjudicating Authority and accordingly the Adjudicating Authority demanded the appropriate duty besides imposing a personal penalty. Against the order of the Adjudicating Authority appeal was filed by the company before the Collector (Appeals), Central Excise, Madras which was allowed with the direction that the company is permitted to adjust the shortages against the excesses. Against that order of the Appellate Authority, appeals were filed before this Tribunal which were disposed of in these terms : "On a proper construction and interpretation of the expression 'loss of goods' occurring in clause (a) in proviso to Sec. 35-B of the Act, we are of opinion that the proper forum which would be competent to enter....

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....posing of this prayer of the Deptt. the Hon'ble High Court inter alia held that the earlier part of the order as extracted above, clearly shows that the Tribunal has come to a definite conclusion that in view of Sec. 35-B [proviso clause (a)] the proper forum would be only the Central Government in terms of Section 35-EE of the Act. In the result, their Lordships allowed the writ and passed the following order :- "In view of the finding rendered by the Tribunal that the proper forum is the Central Govt. under Sec. 35-EE of the Act, the appeal papers filed before the Tribunal by the Deptt. will be returned to the Deptt. for proper presentation, before the forum having jurisdiction, if so advised." 7. In the light of the foregoing discu....