TaxTMI 
TaxTMI 
2014 (6) TMI 824
X X X X Extracts X X X X
X X X X Extracts X X X X
....i S.Chakraborty, A.C.(A.R.) JUDGEMENT Per Dr. D.M. Misra; 1. This is an Appeal filed against Order-in-Appeal No.09/Kol-VII/2011 dated 27.01.2011 passed by the Commissioner of Central Excise(Appeal-I), Kolkata. 2. Briefly stated the facts of the case are that the goods were damaged/lost due to a fire broke out in the Appellant's godown No.LS-3 on 18.12.2006 for which the Appellant had requested....
X X X X Extracts X X X X
X X X X Extracts X X X X
....005 (183) ELT 255 (Tri.-LB) and Commissioner of Central Excise, Jamshedpur vs. TISCO Ltd. - 2008 (227) ELT 203 (Tri.-LB). 4. Shri N.K.Chowdhury, Ld.Advocate for the Appellant on the other hand submits that this Tribunal has jurisdiction to decide the Appeal since the goods were destroyed in fire and there is a distinction between loss and destruction. In support, he has referred to the judgement ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 651(Mad.). It is the submission that the judgement of the Larger Bench is binding. 6. Heard both sides and perused the record. I have carefully considered the above submissions advanced by both sides. Undisputedly the present Appeal is arising out of the order passed by the Ld.Commissioner(Appeals). It is also not in dispute that the present Appeal relates to loss/destruction of goods on account....
X X X X Extracts X X X X
X X X X Extracts X X X X
....made in Shiva Essential Oils & Chemicals case does not appear to be correct in view of the unambiguous language of Section 35B. We are of the opinion that the Tribunal has no jurisdiction to hear appeals arising out of the orders of Commissioner (Appeals) where the appeals relate to loss of goods either in transit or in storage as stated in proviso (a) to Section 35B of the Central Excise Act. 7....