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2015 (6) TMI 505 - CESTAT MUMBAI

2015 (6) TMI 505 - CESTAT MUMBAI - TMI - Maintainability of appeal - Remission of duty - Loss of goods in flood - Held that:- When the case involved issue of loss of goods, the appeal does not lie before this Tribunal. However, the assessee is required to make revisions application before the Revisionary Authority, Government of India, in terms of Section 35EE of the Central Excise Act. Therefore, the appeal is dismissed as non-maintainable. However, the appellant is granted liberty to file revi .....

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ue, raised the preliminary issue that since the issue involved is loss of goods lying in the factory, the appeal does not lie before this Tribunal in terms of proviso clause (a) of Section 35B(1). Shri Archit Agarwal, learned Chartered Accountant appearing on behalf of the appellant, concedes that the application against the said order lies before the Revisionary Authority. However, he requests that liberty be granted for filing revision application before the appropriate forum. 2. I have consid .....

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e Central Boards of Revenue Act, 1963 (54 of 1963) (hereafter in this Chapter referred to as the Board) or the Appellate Commissioner of Central Excise under section 35, as it stood immediately before the appointed day; (d) an order passed by the Board or the Commissioner of Central Excise, either before or after the appointed day, under section 35A, as it stood immediately before that day: Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have juri .....

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