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2018 (9) TMI 569 - JAMMU AND KASHMIR HIGH COURTMaintainability of appeal - Jurisdiction of Tribunal to decide the appeal in view of 1st proviso to Section 35B of the Central Excise Act, 1944 - Section 35G of the Central Excise Act, 1944 - first Proviso to Section 35B(1) and Section 35EE(1) - Held that:- From a conjoint reading of first Proviso to Section 35B(1) and Section 35EE(1), it is clear that if the order relates, inter alia, to a rebate of duty of excise on 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 same would not be amenable to the appellate jurisdiction of the Tribunal and the remedy would be as provided under Section 35EE(1) of the Act. It is the Central Government alone which can annul and modify any order passed under Section 35A of the Act which is in the nature referred to in the first proviso to sub-section (1) of Section 35B of the Act. The Central Government, however, would do so only on application of any person aggrieved of such order. The issue which was subject matter of appeals before the Tribunal pertains to rebate of excise duty on export and, therefore, the Tribunal had no jurisdiction to entertain the appeals - impugned order set aside - appeal allowed - decided in favor of appellant.
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