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TMI Blog2010 (5) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... and the matter to the Adjudicating authority and he himself ought to have decided the matter in case he had found infirmity in the order passed by the Adjudicating authority. Held that- proviso does not speak about loss in the course of manufacturing process or reprocessing. Clause of first proviso not attracted - E/1913/2005 - 401/2010-EX(PB), - Dated:- 12-5-2010 - Justice R.M.S. Khandepar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents on the maintainability of the appeal itself on the ground that the impugned order falls in the category of orders which are de scribed under clause (a) to the first Proviso to Section 35B(l) of Central Excise Act, 1944. In this regard reliance is placed on the decision in the matter of CCE, Jamshedpur v. TISCO Ltd., reported in - 2008 (227) E.L.T. 203 (Tri.-LB). 4. Clause (a) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the defence of the assessee was that re-processing loss in sugar factory had occurred due to natural causes and in that regard the respondents have already applied for remission of the duty to the Commissioner. The matter essentially pertains to the loss of sugar in the course of re-processing and according to the learned Advocate it is covered by the said proviso of law and hence, no appeal is ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ains to loss of goods during a manufacturing process. 7. As regards the absence of jurisdiction to the Commissioner (Appeals) to remand the matter to the adjudicating authority, the law in that regard is well settled and, therefore, the appellants are justified in contending that the Commissioner (Appeals) could not have remanded the matter and should have decided the issue which was required to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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