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TMI Blog1990 (3) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri G.V. Naik, Jt. C.D.R., for the Respondents. [Order per : Harish Chander, Member (J)]. - The above captioned appellants had filed revision applications to the Addl. Secretary, to the Government of India, Ministry of Finance, Department of Revenue, New Delhi. The said revision applications were received in the Department of Revenue on 3rd November, 1982. Shri I.C. Upadhyay with Shri J.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Madras High Court in the case of India Pistons Ltd. v. Assistant Collector of Central Excise, Madras & Ors. reported in 1987 (27) E.L.T. 651 (Madras) had held as under:- "Under proviso (a) to Section 35 (B) of the Central Excises Act, no appeal would lie to the Tribunal in the case of loss of goods. Once the finding is arrived at, it is not open to the Tribunal to transfer the case to the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r." The Bench had also pointed out to Shri Upadhyay that in view of the Madras High Court's judgment cited above, the Tribunal is returning the revision applications filed before the Central Govt. after the 11th day of October, 1982 in terms of the provisions of Section 35P of the Central Excises and Salt Act, 1944 and Section 131B of the Customs Act, 1962 to the appellants for filing the same be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, we order the Registry to return the appeals papers to the appellants for filing the same before a proper forum. The appellants are at liberty to file the appeals before the proper forum in accordance with law duly supported with applications for condonation of delay, if the appellants so choose. For statistical purposes, the appeals are dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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