Rebate claim - ST matter - appeal lies to Jt. Secy. against order of Commr(A)
THE CCE, Mumbai-I has filed an appeal before the CESTAT against an o-in-a passed by the Commissioner (Appeals) in respect of the rebate claim filed by the Respondent.
The Bench observed -
"3. We find that as per the provisions of Section 86 of the Finance Act, 1994 read with Section 35B of the Central Excise Act, 1944 the CESTAT has to exercise the same powers and follow the same procedures as it exercise for hearing of the appeals under the Central Excise Act, 1944. As per the provisions of Section 35B of the Central Excise Act, 1944, no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order passed by the Commissioner (Appeals) in a case of rebate of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods which are exported to any country or territory outside India.
4. As the Tribunal has the same powers as provided under the Central Excise Act, 1944 regarding hearing of the appeals under the Finance Act, 1944 and in respect of rebate claim, no appeal lies to the Tribunal against the order passed by the Commissioner (Appeals).
5. Further, we find that as per the preamble of the Order-in-Appeal, the appeal lies to the Joint Secretary to the Government of India.
6. In these circumstances, the appeal is dismissed as non-maintainable. The Revenue shall be at liberty to approach the appropriate forum in accordance with law."