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2004 (9) TMI 137
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....) [Order per : Moheb Ali, M., Member (T)]. - This Larger Bench is constituted by Head of the Department of CESTAT to consider the issue referred by a Bench of CESTAT consisting of two Members. 2.The issue referred is whether the Tribunal has jurisdiction to hear appeals arising out of a case of loss of goods in storage in a factory, in view of the wording of the first proviso to su....
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....) if such order relates to, - (a) 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 warehouse or in storage, whether in a factory or in a warehouse; (b) xxxx (c) &nbs....
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....appeals arising out of an order passed by Commissioner (Appeals) pertaining to loss of goods. We are aware that the Hon'ble High Court has not given any ruling on whether or not such a view of the Tribunal is correct or not. But did not find fault with it either. In the case of Lakshmiji Sugar Mills Co. Ltd. v. CCE [1991 (56) E.L.T. 629], the Tribunal held that it had no jurisdiction t....