2015 (6) TMI 505 - AT - Central Excise

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 revision application before the Revisionary Authority in terms of Section 35EE of the Central Excise Act. - Decided in favour of assessee.

Summary

Issues involved:
Appeal jurisdiction of the Appellate Tribunal in a case involving loss of goods in floods.

Analysis:
The judgment revolves around the issue of loss of goods in floods and the jurisdiction of the Appellate Tribunal in such cases. The Revenue contended that the appeal does not lie before the Tribunal due to the proviso clause (a) of Section 35B(1), which excludes cases of loss of goods in transit or processing. The appellant's representative acknowledged that the appeal should be filed before the Revisionary Authority but requested liberty to file a revision application before the appropriate forum.

Upon reviewing Section 35B, the Tribunal highlighted that appeals involving loss of goods do not fall within its jurisdiction. Instead, the assessee is directed to file a revision application before the Revisionary Authority, as mandated by Section 35EE of the Central Excise Act. Consequently, the appeal was deemed non-maintainable by the Tribunal. However, the appellant was granted the liberty to pursue the appropriate legal recourse by filing a revision application before the Revisionary Authority in accordance with the statutory provisions.

This judgment underscores the importance of adhering to the statutory framework governing appeals related to specific issues such as loss of goods. It clarifies the procedural requirements for seeking redressal in cases falling outside the jurisdiction of the Appellate Tribunal, emphasizing the need to approach the designated Revisionary Authority for appropriate resolution.