2011 (8) TMI 85

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..... d by the Revenue against the sanction of rebate claim on exports made by the respondents. However, early hearing application has been filed by the respondents.   2. Learned advocate for the respondents submitted that early hearing application has been filed because the appeal against the impugned order lies to Govt. of India and Tribunal has no jurisdiction. To avoid the matter to remain for .....

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..... B of the Central Excise Act, 1944 and the appeal lies to Joint Secretary, Govt. of India. In the preamble of the order in appeal this has been specifically mentioned. Under these circumstances, the prayer made by the respondents that matter may be taken up for early hearing and dispose of the appeal itself straight away by holding that appeal is not maintainable, is correct and deserve to be accep .....

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