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2014 (4) TMI 922 - CESTAT MUMBAIMaintainability of appeal - Denial of rebate claim - Section 35B - Held that:- Sec.35EE is in respect of revision by Central Government under the Central Excise Act. In Sec.83 of the Finance Act, the provisions of Sec.35EE of the Central Excise Act were included amending thereby revision lies to the Central Government whereas as per Sec.86, it covers appeal to the Appellate Tribunal - There was specific provision which provides that the Tribunal shall exercise the same powers and follow the same procedure as it exercises and follows in hearing the appeal and making orders under the Central Excise Act. We find that as per Sec.35B of the Central Excise Act, the Tribunal has no jurisdiction to hear the appeal filed against the order passed by the Commissioner( Appeals) in respect of the rebate-claim - There was specific provision which provides that the Tribunal shall exercise the same powers and follow the same procedure as it exercises and follows in hearing the appeal and making orders under the Central Excise Act. We find that as per Sec.35B of the Central Excise Act, the Tribunal has no jurisdiction to hear the appeal filed against the order passed by the Commissioner( Appeals) in respect of the rebate-claim. We find force in the contention of the Revenue that the appeal is not maintainable - Decided against assessee.
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