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2016 (2) TMI 822 - CESTAT MUMBAI

2016 (2) TMI 822 - CESTAT MUMBAI - TMI - 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 application before the Revisionary Authority, Government of India in terms of Section 35EE of the Central Excise Act.

In view of this, the appeal is dismissed being not maintainable. However, the appell .....

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ant. 2. The brief facts of the case are that 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 appellant filed an application seeking remission of duty on the final products destroyed in the fire. The remission application was dismissed by the Jt. Commissioner vide order dated 27.11.2009 and against the said .....

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the Tribunal in terms of proviso clause (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 for the appellant has prayed that the liberty be granted to the appellant for filing the revision application before the appropriate authority. In support of this submission, the ld. AR cited the following ju .....

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