https://www.taxtmi.com/caselaws?id=278894 Revisional jurisdiction under the first proviso to Section 35B read with Section 35EE of the Central Excise Act, 1944 is confined to specified categories such as loss of goods, rebate of duty on exported goods, and export without payment of duty. In loss-of-goods matters, the provision is limited to transit loss or processing loss within the contemplated statutory situations. Cigarettes stolen from the factory after manufacture, while lying in finished condition, constitute post-manufacturing theft or storage loss and do not fall within those categories. The Revision Application was therefore not maintainable before the Government and was rejected for want of jurisdiction. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sun, 24 Feb 2019 14:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278894 Revisional jurisdiction under the first proviso to Section 35B read with Section 35EE of the Central Excise Act, 1944 is confined to specified categories such as loss of goods, rebate of duty on exported goods, and export without payment of duty. In loss-of-goods matters, the provision is limited to transit loss or processing loss within the contemplated statutory situations. Cigarettes stolen from the factory after manufacture, while lying in finished condition, constitute post-manufacturing theft or storage loss and do not fall within those categories. The Revision Application was therefore not maintainable before the Government and was rejected for want of jurisdiction. Case-Laws Central Excise Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278894