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2018 (3) TMI 1720 - CGOVT - Central ExciseRemission of duty - 70,000 sticks of cigarettes which were stolen from the factory of the respondent - Rule 21 of the Central Excise Rules, 2001 - Held that:- The Government has examined the matter and it is found that the issue involved in the Revision application is undisputedly regarding remission of duty on the stolen cigarettes. Whereas, as per first proviso to Section 35B read with Section 35EE of the Central Excise Act, 1944, the Revision application can be filed with the Government against the O-I-A only if the order relates to a case of loss of goods, a rebate of duty of Excise on exported goods and goods exported outside India without payment of duty. The theft of the cigarettes has been committed in this case while the goods were lying in the factory in fully finished condition and, therefore, it cannot be covered in the ambit of “processing loss” as envisaged in clause (a) of the first proviso to Section 35B which can cover only leakage and burning loss, etc. and post-manufacturing losses such as storage loss on account of any accident or theft, etc. are not covered. Therefore, the Government considers that it does not have jurisdiction to deal with the above stated Commissioner (Appeals)’s order which does not involve any issue relating to transit loss or processing loss. The Revision application is not found maintainable before the Government - Application rejected.
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