2013 (8) TMI 900 - AT - Central Excise

Summary

The appeal was dismissed as not maintainable by the Appellate Tribunal CESTAT MUMBAI because it related to a claim for a rebate under Rule 18 of the Central Excise Rules, 2002, which falls under the jurisdiction of the Commissioner of Central Excise (Appeals). The appellant was granted liberty to file an appeal before the competent authority.