Custom, Excise & Service Tax Tribunal
Itc Limited vs Patna on 10 September, 2024
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH : KOLKATA
REGIONAL BENCH - COURT NO.2
Excise Appeal No.75443 of 2015
(Arising out of Order-in-Appeal No.949/Pat/CEx/Appeal/2015 dated 03.02.2015
passed by Commissioner(Appeals) of Customs, Central Excise & Service Tax, Patna.)
M/s. ITC Limited
(Indian Tobacco Division, Basudeopur, Munger, Bihar-811202.)
...Appellant
VERSUS
Commissioner of Central Excise & Service Tax, Patna
.....Respondent
(C.R. Building, Birchand Patel Path, Patna-800001.) APPEARANCE Dr. Samir Chakraborty, Senior Advocate & Shri Arnab Chakraborty, Advocate for the Appellant (s) Shri K.Chowdhury, Authorized Representative for the Revenue CORAM: HON'BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL) HON'BLE SHRI K. ANPAZHAKAN, MEMBER(TECHNICAL) FINAL ORDER NO. 76962/2024 DATE OF HEARING : 10.09.2024 DATE OF DECISION : 10.09.2024 Per : R. MURALIDHAR :
The Appellant had filed an application under Rule 21 of Central Excise Rules, 2002 before the Divisional authority. Subsequently, the same was dismissed. Their appeal before the Commissioner(Appeals) was also dismissed. Being aggrieved, the Appellant is before the Tribunal.
2. The Ld.AR for the Department submits that since the issue pertains to remission in terms of Section 35B(1)(b) proviso to Section 35(a) to Section 35B, this Tribunal does not have any jurisdiction to entertain this Appeal. As a matter of fact this Appeal should have been 2 Excise Appeal No.75443 of 2015 filed before the Revisional Authority, Govt. of India in terms of Section 35EE of the Central Excise Act, 1944.
3. After going through the records, we find that the submission of Ld.AR is correct. Accordingly, we dismiss this Appeal as not maintainable before this Tribunal.
(Dictated and pronounced in the open Court.) Sd/ (R. MURALIDHAR) MEMBER (JUDICIAL) Sd/ (K. ANPAZHAKAN) MEMBER (TECHNICAL) sm