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TMI Blog2015 (6) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. - Appeal No. E/1777/10-Mum - - - Dated:- 17-4-2015 - Ramesh Nair, Member (J),J. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the submissions of both the sides. The relevant Section 35B is reproduced below:- Section 35B. Appeals to the Appellate Tribunal.- (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) a decision or order passed by the Commissioner of Central Excise as an adjudicating authority; (b) an order passed by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 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 exported to any country or terri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the points in issue, the difference in duty involved or the duty involved; or (ii) the amount of fine or penalty determined by such order, 3. On going through the above Section, it is clear 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, Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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