2016 (2) TMI 822

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....rder passed by the Commissioner dated 12.03.2010 dismissing the request for remission of excise duty on account of fire occurred in the factory of the appellant. 2. The brief facts of the case are that the appellant is engaged in the manufacture of tissue paper and MG paper out of the waste paper. On 14.05.2004 a fire broke out in the factory of the appellant destroying the final product as well ....

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.... (a) of Section 35B(1). Ld. counsel appearing for the appellant has fairly conceded that the appeal before this Tribunal has wrongly been filed and instead the revision application is maintainable before the Revisionary Authority. However, ld. counsel for the appellant has prayed that the liberty be granted to the appellant for filing the revision application before the appropriate authority. In s....

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.... 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) ....." 6. On going through the judgments cited above and the Section 35B, I am of the considered opinion that the instant appeal is not maintainable before this Tribunal and remedy before the appellant is t....