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TMI Blog2018 (3) TMI 1720X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty on the stolen cigarettes. Whereas, as per first proviso to Section 35B read with Section 35EE of the Central Excise Act, 1944, the Revision application can be filed with the Government against the O-I-A only if the order relates to a case of loss of goods, a rebate of duty of Excise on exported goods and goods exported outside India without payment of duty. The theft of the cigarettes h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Secretary ORDER The Revision Application No. 198/111/2015-RA, dated 21-10-2015 is filed by the Commissioner of Central Excise, Kolkata-I (hereinafter referred to as the applicant) against the Order-in-Appeal No. 04/Kol-I/2015, dated 27-7-2015, passed by the Commissioner of Central Excise (Appeals), Kolkata, whereby the appeal of the respondent M/s. ITC Ltd., Kolkata, has been al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of non-recovered stolen cigarettes and the same has been allowed vide aforesaid O-I-A against which the applicant has now filed the present Revision application. 3. The Revision application has been filed mainly on the grounds that the remission of duty has been considered wrongly under old Rules, 1944, Commissioner (Appeals) has ignored Rule 21 of the Central Excise Rules, 2001 which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EE of the Central Excise Act, 1944, the Revision application can be filed with the Government against the O-I-A only if the order relates to a case of loss of goods, a rebate of duty of Excise on exported goods and goods exported outside India without payment of duty. Further the Government s Jurisdiction with regard to loss of goods is also restricted inasmuch as under the aforesaid legal provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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