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2013 (11) TMI 950 - CESTAT AHMEDABADJurisdiction of the Tribunal u/s 35B of Central Excise Act – Rebate of duty - Held that:- The case is related to rebate of duty and hence appeal lies to the Joint Secretary (Revenue) and not to CESTAT – BALRAMPUR CHINI MILLS LTD. Versus COMMISSIONER OF C. EX., ALLAHABAD [2012 (12) TMI 302 - CESTAT, NEW DELHI] – The Tribunal has no power to act as Civil Court beyond its jurisdiction - if the appellant so chooses to seek the revisional jurisdiction, it may do so and if there is a delay in seeking remedy before that jurisdiction, it may file application for condonation of delay, which may be considered by that authority in accordance with law - The case is one of rebate of duty, hence CESTAT has no jurisdiction to decide this appeal in view of Clause (b) of first proviso to Section 35 B of Central Excise Act, 1944 – Decided against Assessee.
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