2000 (2) TMI 265

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....ariff. The Annual Stock Taking was conducted on 1-7-1982 on 1-7-1986 and 1-4-1992 revealed mixed trend of excess and shortages, in respect of various counts of cotton as well as man made yarn. The Range Superintendent issued three show cause notices dated 16-1-1984, 3-12-1986 and 21-5-1992 calling upon the assessee pay the amount of Rs. 26,472.21, Rs. 40,699.14 and Rs. 14,243.28 respectively. These show cause notices adjudicated by the Assistant Commissioner by this Orders dated 29-7-1992 and 7-8-1992 condoning shortages upto 2%. Against the same appeals were filed before the Collector (Appeals) who by the impugned orders dated 4-8-1993 dismissed the same. Against those two orders this appeals were filed before the Tribunal and the Tribunal....

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....estions were involved. Hence they were adjourned. 4. When the appeals were taken up for hearing Shri Deepak Kumar ld. JDR rises the preliminary objection that the Tribunal does not have Jurisdiction to hear the appeals. Shri M.H. Patil the ld. Advocate for the appellant states that in view of the specific provisions of the proviso to Section 35B (1) of the Central Excise Act, the Tribunal has Jurisdiction to hear the appeals. He states that clause (1) of proviso to Section 35B(1) of the Central Excise Act provides as follows : "a case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to another factory, or from one warehouse to another, or during the course of processing of the goods in a warehou....

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....inding on me as I do not have powers to review the above orders passed by the Tribunal. The powers of the Tribunal are delineated in Section 35B of the Central Excise Act. That provision does not provide for any review by this Tribunal. No doubt the orders of the Tribunal could be brought again before the Tribunal under Section 35C(2) for rectification of mistake the face of the record or under Section 35G for reference to the High Court (this has been modified under the Finance Act, 1999). Therefore after the decision of the Tribunal only in terms of Section 35C (2) the Jurisdiction of the Tribunal could be invoked for rectifying any mistake apparent on the face of the record. The reading of the Section 35B and Section 35C will clearly sho....