TMI Blog2005 (12) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order]. The issue involved in these 2 appeals is in respect of rebate of the duty of Excise paid on the goods exported. The relevant fact that arise for consideration are that the appellants cleared the goods from their factory under AR-4 for export by debiting under bond. The appellants could not export the goods within the period of 6 months. Subsequently after 6 month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal to the Appellate Tribunal. The said Section reads as under :- Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order - (a) a decision or order passed by the [Commissioner of Central Excise] as an adjudicating authority; (b) an order passed by the [Commissioner (Appeals)] under Section 35A; (c) an order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) a 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; (c) goods exported outs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 35B(1) was not brought to the notice of the Hon ble Tribunal in that case. 4. In view of the above, I find that the appeals of the Appellants are filed before the wrong forum and this Tribunal cannot entertain and dispose off the appeals of this kind. At this stage the learned Advocate submit that he would like to withdraw the appeals so that he can file the appeal before the right forum. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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