Supercoat Industries vs Cce on 31 January, 2008
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.