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1 - 4 of 4 (0.33 seconds)Lakshmi Sugar And Oil Mills Ltd. vs Cce on 5 April, 1991
7. We observe that the Tribunal in the case of Shiva Essential Oils & Chemicals v.CCE, Noida cited supra, has not considered the decision in Lakshmiji Sugar Mills Co. Ltd.'s case nor was it cited before them. Loss, whether it occurs due to unavoidable accident or otherwise, is a loss. So long as such loss occurs in storage, it is a loss referred to in Section 35B proviso.
Section 35 in The Central Excise Act, 1944 [Entire Act]
Shiva Essential Oils And Chemicals vs Cce on 5 November, 2003
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.
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