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2017 (5) TMI 38 - AT - Central ExciseMaintainability of appeal - appropriate forum - whether appeal against drawback claim under Chapter - X of the Customs Act, 1962 is maintainable before the Tribunal? - Held that: - On conjoined reading of sub-section (1) of Section 35B of the Central Excise Act, 1944 and sub-section (1) of Section 129A and the first proviso appended thereto, it reveals that it is only those appeals against the orders of Commissioner (Appeals), that are not maintainable before the Appellate Tribunal in certain situation. All other appeals are therefore, maintainable before the Tribunal, even if, such appeals pertain to or are in relation to rebate or claim of duty drawback. The matter is returned back to the ld. Single Member Bench, Chandigarh for decision on merits.
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