2018 (3) TMI 1720

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....a-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 allowed and the Assistant Commissioner's order rejecting the remission of Central Excise duty of Rs. 38,426/- has been set aside. 2. The brief facts....

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....lication. 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 was relevant for the present case and all relied upon case laws were decided in reference to the old Central Excise Rules, 1944 only. 4. Personal hearin....

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....oss 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 provisions the Revision application can be filed with the Government only when the Order-in-Appeal relates to the transit loss or processing loss occurring whi....