Custom, Excise & Service Tax Tribunal
Yes vs Represented By : Shri Rajendra Nagar, Ar on 16 April, 2012
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad Appeal No. : E/1721 of 2010 Arising out of : OIA No. RKA/461/SRT-I/2010 dated 18.8.2010 Passed by : Commr. (Appeals) C. Excise & Customs, Surat For approval and signature : Hon'ble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. B.S.V. Murthy, Member (Technical) 1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes Appellant (s) : Commissioner of Central Excise, Surat Represented by : Shri Rajendra Nagar, AR Respondent (s) : M/s. Oil & Natural Gas Corporation Limited
Represented by : Ms. Richa Goyal, Advocate CORAM :
Hon'ble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. B.S.V. Murthy, Member (Technical) Date of Hearing/ Decision : 16.04.2012 ORDER No. _____________ /WZB/AHD/2012 Per : Mr. M.V. Ravindran;
This appeal is directed against the order in appeal No. RKA/461/SRT-I/2010 dated 18.08.2010.
2. The issue involved in this case is regarding transit loss of goods cleared from the refinery for warehousing. Learned counsel brings out to our notice the Larger Bench decision of the Tribunal in the case of Supercoats Industries vs. CCE, Thane 2005 (183) ELT 255 (Tri. LB), which specifically settled the law as regards the loss of goods in transit or storage and held that such cases cannot be heard and disposed by the Tribunal, arising out of the Commissioner (Appeals) order.
3. Since the issue involved in this case is identical and the order is passed by the first appellate authority, we do not have the jurisdiction to hear and dispose the appeal. Accordingly, the appeal is dismissed as not maintainable.
(Dictated and pronounced in the Court)
(B.S.V. Murthy) (M.V. Ravindran)
Member (Technical) Member (Judicial)
..KL
2
Appeal No. E/1721 of 2010