Appeal dismissed as excise duty remission due to fire not maintainable. Liberty to file revision application.

The appeal against the remission of excise duty due to a fire in the factory was dismissed by the Tribunal. The Tribunal found that the appeal was not maintainable before them as the issue pertained to the loss of goods due to fire. The appellant was granted liberty to file a revision application before the Revisionary Authority under Section 35EE of the Central Excise Act.

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Issues:
Appeal against remission of excise duty due to fire in factory.

Analysis:
The appeal was directed against the Commissioner's order dismissing the request for remission of excise duty following a fire incident in the factory. The appellant, engaged in manufacturing tissue paper and MG paper, sought remission for the final products destroyed in the fire. The appeal was filed after the Jt. Commissioner and the Commissioner dismissed the remission application. The main contention raised by the ld. Superintendent (AR) was that the issue pertained to loss of goods due to fire, making the appeal not maintainable before the Tribunal as per Section 35B(1)(a). The appellant's counsel acknowledged this and requested liberty to file a revision application before the Revisionary Authority instead. The Tribunal considered relevant judgments and Section 35B, concluding that the appeal was indeed not maintainable before the Tribunal. The appropriate remedy for the appellant was deemed to be filing a revision application before the Revisionary Authority under Section 35EE of the Central Excise Act. Consequently, the appeal was dismissed, granting the appellant the liberty to pursue revision before the Revisionary Authority.

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