2017 (9) TMI 1942 - HC - Central Excise

Maintainability of appeal - Whether the Hon ble CESTAT has jurisdiction to entertain an appeal relating to loss of goods in storage, in a factory, or in a warehouse, in contravention of the provisions envisaged in the proviso(a) to the Section 35B of the Central Excise Act, 1944 or not? - HELD THAT - From the record it is clear that no such contention was raised before the tribunal. Therefore, it will not be appropriate to entertain the question of law at this stage. The appeal stands dismissed.

Summary

The High Court of Rajasthan condoned the delay in filing the appeal. The appellant challenged a CESTAT judgment allowing the appeal of the assessee. The appellant raised a question of law regarding CESTAT's jurisdiction, but since it was not raised before the tribunal, the appeal was dismissed.