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TMI Blog1991 (3) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... added by way of amendment to Section 35B in 1984. The proviso reads as under : - Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to - (a) a Case of loss of goods, where the loss occurs in transit from a factory to a warehouse to another, or during the course of processing of the goods in a warehouse or in storage, whether in a factory or in a warehouse . 3. The learned Counsel has pleaded that this proviso excludes only two types of case of laws of goods (i) loss in transit and (ii) loss during the course of processing. 4. He has emphasised in this connection that there is a co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er from a plain reading thereof it appears that the relevant proviso shows that the intention of the legislature was to exclude from the jurisdiction of the Tribunal (a) a case of loss of goods when the loss occurred in transit from a factory to a warehouse or to another factory, or from one warehouse to another, (b) a case of loss of goods when the loss occurs during the course of processing of goods in a warehouse and (c) a case of loss of goods whether the loss occurs in storage whether in a factory or in a warehouse. 10. The learned Counsel s arguments that, apart from transit, it only covers the cases of loss of goods if the loss occurred during the processing of the goods in a warehouse or in storage does not appeal strongly inasmuc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal; And the Tribunal had held that On a proper construction and interpretation of the expression loss of goods occurring in clause (a) in proviso to Section 35B of the Act, we are of opinion that the proper forum which could be competent to entertain an appeal of this sort is only the Central Government in terms of Section 35EE of the Act. We also note that by mistake the appeals have been filed before the Tribunal . 13. And the Tribunal had accordingly ordered that the appeal should be made over to the appropriate and competent authority . A writ petition against this order had been filed before the Madras High Court in respect of that part of the order which related to the order of transfer to the Central Government; and the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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