2016 (2) TMI 822 - AT - Central Excise

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 appellant is at liberty to file revision before the Revisionary Authority in terms of Section 35EE of the Central Excise Act, 1944.

Summary

Issues:
Appeal against remission of excise duty due to fire in factory.

Analysis:
The appeal was directed against the Commissioner's order dismissing the request for remission of excise duty following a fire incident in the factory. The appellant, engaged in manufacturing tissue paper and MG paper, sought remission for the final products destroyed in the fire. The appeal was filed after the Jt. Commissioner and the Commissioner dismissed the remission application. The main contention raised by the ld. Superintendent (AR) was that the issue pertained to loss of goods due to fire, making the appeal not maintainable before the Tribunal as per Section 35B(1)(a). The appellant's counsel acknowledged this and requested liberty to file a revision application before the Revisionary Authority instead. The Tribunal considered relevant judgments and Section 35B, concluding that the appeal was indeed not maintainable before the Tribunal. The appropriate remedy for the appellant was deemed to be filing a revision application before the Revisionary Authority under Section 35EE of the Central Excise Act. Consequently, the appeal was dismissed, granting the appellant the liberty to pursue revision before the Revisionary Authority.