TMI Blog2014 (8) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) as they pertained to rebate of duty of excise of goods exported to another country outside the territory of India. In view of clear-cut provisions in the Central Excise Act, 1944, miscellaneous applications and appeals cannot be entertained and are required to be dismissed as non-maintainable - COD applications and appeals are disposed of as non-maintainable - Decided against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condoned. 3. Shri Shanjay Shukla (AR) on behalf of the Revenue argued that the present appeals are pertaining to the rebate claims with respect to the goods exported out of the country and as per proviso -(b) to Section 35B (1), CESTAT has no jurisdiction to hear and decide the appeals. 4. Heard both sides and perused the case records. As the issue lies in a narrow compass, therefore, COD ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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