Which ever angle issue is considered, 331 Revenue appeals are not maintainable before Tribunal - order of Commissioner(A) in matter of rebate claims are not appealable before CESTAT
THE adjudicating authority had ordered for adjustment of rebate claims amounting to Rs.10,36,20,569/- sanctioned to the respondent against recovery of Rs.15,79,26,612/- towards the allegedly ineligible drawback availed.
The Commissioner (A) set aside these orders and, therefore, the Revenue has filed 331 appeals and an equal number of Stay petitions against Orders-in-appeal passed by the Commissioner (A), Nagpur.
The Revenue has also requisitioned the services of a Special Consultant for arguing their case before the CESTAT.
The basics came in the way of these boxes of appeals.
The Bench observed that an order of the Commissioner (Appeals) sanctioning rebate of excise duty on export of goods is not appealable before the Tribunal in terms of clause (b) of the first proviso to sub-section (1) of section 35B of the CEA, 1944 and, therefore, the appeals are not maintainable.
So as not to leave any loose ends, the CESTAT further observed that even if it is assumed that the challenge is to the recovery of dues from the rebate claims sanctioned to the respondent, since the recovery has been made by the adjudicating authority u/s 11 of CEA, 1944/s. 142 of the Customs Act, 1962, such proceedings too are not maintainable before the Tribunal.
In fine, all the 331 appeals filed by the Revenue were dismissed.
What a gargantuan waste of time & stationery in filing these appeals - energetic they are, no question about that!