Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 261 - CESTAT, NEW DELHIJurisdiction - Rebate of duty - exercise of power under Section 11A and recovery of interest in terms of Section 11AB - The provision of law comprised under clause (b) to the said proviso to Section 35B(1) of the said Act clearly provides that when an order passed by the Commissioner (Appeals) in relation to subject of rebate of duty on excisable 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, the Tribunal cannot entertain any appeal against such order of the Commissioner (Appeals) nor will have jurisdiction to deal with any issue relating to rebate - Since the impugned order relates to the issue of rebate, the Tribunal cannot have jurisdiction in the matter.
|