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TMI Blog2012 (12) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. - Shri Bipin Garg, ld. Counsel submits that it is quite natural that when molasses are stored in storage tank during crushing season, losses occurred for various reasons. Considering occurrence of such loss it is the instruction of the Board to permit such loss to the extent of 2% which shall be computable taking into consideration entire storage during the crushing season. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is a loss of molasses, the show cause notice was rightly made allegation of clandestine removal. Both stay application and appeal may be dismissed. 3. The dispute being on the aforesaid narrow compass as to admissibility of loss percentage, appeal itself is taken up for hearing along with stay application by this common order. Pre-deposit is waived and appeal is disposed as recorded he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e losses occurring in different circumstances envisaged by Section 35B calls for consideration by the jurisdiction of Revisional authority. Tribunal has no jurisdiction to hear grievance relating to losses occurred under clause (a) to third proviso to Section 35B(1) of Central Excise Act, 1944. Shri Bipin Garg, pleads that on the similar context, a Division Bench of Tribunal has passed an order sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be deemed to be a Civil Court for all the purposes of Section 195 Chapter XXVI of the Code of Criminal Procedure 1973. Other than these powers the Tribunal has no power to act as Civil Court beyond its jurisdiction. Therefore, if the appellant so chooses to seek the revisional jurisdiction, it may do so and if there is a delay in seeking remedy before that jurisdiction, it may file applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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