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2016 (12) TMI 709 - CESTAT HYDERABADMaintainability of appeal - Section 35B of the Central Excise Act, 1944 - whether the Tribunal can entertain an appeal from any order which relates to an order of rebate? - Held that: - it is clear that the Tribunal does not have jurisdiction to decide any appeal in respect of an order passed by the Commissioner (Appeals) if the order relates to rebate of duty of Excise. Even though the issue is only with regard interest on rebate, interest being a compensation for delay or denial of legitmate amount, I am of the view that it is integrally connected to the issue of rebate. From the above, I hold that the appeal is not maintainable for the reason that Tribunal has no jurisdiction to decide the appeal. The appellant however can persue the remedy before appropriate forum as they have been contesting before a wrong forum - The appeal is dismissed - decided against appellant.
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