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Total Oil India Pvt Ltd Versus Commissioner of Central Excise, Belapur

2015 (6) TMI 505 - CESTAT MUMBAI

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 t .....

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uthority in terms of Section 35EE of the Central Excise Act. - Decided in favour of assessee. - Appeal No. E/1777/10-Mum - Dated:- 17-4-2015 - Ramesh Nair, Member (J),J. For the Appellant : Shri Archit Agarwal, CA For the Respondent : Shri N N Prabhu .....

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ce 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, conced .....

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he relevant Section 35B is reproduced below:- Section 35B. Appeals to the Appellate Tribunal.- (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) a decision or order passed by the Comm .....

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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, .....

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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, or to another factory, or from one warehouse to another, or during the course of processing .....

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ed to any country or territory outside India; (c) goods exported outside India (except to Nepal or Bhutan) without payment of duty; (d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the provisions of .....

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se to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where- (i) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of excise or to the va .....

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