2016 (3) TMI 847 - AT - Central Excise

Maintainability of appeal - Loss of goods cleared for export laying at Central Warehousing Corporation (CWC), as per Section 35B first proviso to clause (a) of the Act - Held that - This Tribunal has no jurisdiction to hear these appeals, as has been decided by Larger Bench of this Tribunal in the case of Supercoats Industries vs. Commissioner of Central Excise, Thane-II (2004 (9) TMI 137 - CESTAT, MUMBAI). Therefore the appeals are dismissed as non-maintainable. The appellants have liberty to file revision application before the Joint Secretary (RA) to the Government of India.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed the appeals regarding loss of goods cleared for export at CWC, citing lack of jurisdiction based on Section 35B first proviso to clause (a) of the Act. The appellants were advised to file a revision application before the Joint Secretary (RA) to the Government of India.