Supercoats Industries vs Commissioner Of Central Excise on 20 September, 2004
The artificial distinction between one type of loss and another sought to be made in Shiva Essential Oils & Chemicals's, case does not appeal 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.