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2012 (12) TMI 302 - CESTAT, NEW DELHIClandestine removal – loss of molasses in the storage tank - Revenue says that loss cannot abnormally occurred for one period while loss claimed for a larger period appears to be within the range of 2% - submission of Revenue is that the losses occurring in different circumstances envisaged by Section 35B calls for consideration by the jurisdiction of Revisional authority – Held that:- Tribunal is conferred with power of Civil Court only to a limited extent as is enacted in Section 129C(7) and (8) of the Customs Act, 1962 - Tribunal has no power to act as Civil Court beyond its jurisdiction - 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 application for condonation of delay, which may be considered by that authority in accordance with law - stay application dismissed.
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