Section 47 - Amendment of section 35B - Finance Act, 1984

47. Amendment of section 35B In section 35B of the Central Excises Act,- (a) in sub-section (1), in the proviso, for the words Provided that , the following shall be substitute namely:- Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not, have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,- (a) a case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to another factory or from one warehouse to another, or during the course of processing of the goods in a warehouse or in storage, whether in a factory or in a warehouse; (b) a rebate of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods which are expected to any country or territory outside India; (c) goods exported outside India (except to Nepal or Bhutan) without payment of duty: Provided further that ;' (b) after sub-section (1), the following sub-section shall be inserted, namely:- (1A) Every appeal against any order of the nature referred to in the first proviso to sub-section (1), which is pending Immediately before the commencement of section 47 of the Finance Act, 1984, before the Appellate Tribunal and any matter arising out of, or connected with, such appeal and which is so pending shall stand transferred on such commencement to the Central Government, and the Central Government shall deal with such appeal or matter under section 35EE as if such appeal or matter were an application or a matter arising out of an application made to it under that section. .