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Indus Paper Boards P Ltd Versus Commissioner of Central Excise, Nagpur

2016 (2) TMI 822 - CESTAT MUMBAI

Maintainability of appeal - Remission of excise duty on account of fire occurred in the factory of the appellant - Held that:- In the instant appeal is not maintainable before this Tribunal and remedy before the appellant is to file the revision appl .....

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the Revisionary Authority in terms of Section 35EE of the Central Excise Act, 1944. - Appeal No. E/1063/10- Mum - Dated:- 9-10-2015 - S. S. Garg, Member (J) For the Appellant : Ms. Sparsh Prasad, Adv For the Respondent : Shri N.N. Prabhudesai, Supdt .....

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hat the appellant is engaged in the manufacture of tissue paper and MG paper out of the waste paper. On 14.05.2004 a fire broke out in the factory of the appellant destroying the final product as well as the imported waste paper. Thereafter the appel .....

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was dismissed by the Commissioner vide his order dated 12.03.2010. The appellant has challenged the said order of the Commissioner by filing this appeal. 3. I have heard the ld. counsel for the parties and perused the records. 4. At the outset, ld. .....

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(a) of Section 35B(1). Ld. counsel appearing for the appellant has fairly conceded that the appeal before this Tribunal has wrongly been filed and instead the revision application is maintainable before the Revisionary Authority. However, ld. counsel .....

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vs. CCE Kolkata VII (2014-TIOL-1055-CESTAT-KOL) CCE vs. TISCO Ltd. 2008 (227) ELT 0203 (Tri-LB) CCE vs. Aurobindo Pharma Ltd. 2005 (191) ELT 290 (Tri-Bang) Supercoats Inds. 2005 (191) ELT 290 (Tri-Bang) Total Oil India P. Ltd. CESTAT Order no. A/103 .....

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