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TMI Blog2013 (11) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... inst OIA No. CS/34/ DMN/SDMN/2012-13, dt.15.05.2012. A rebate claim of Rs.48,798/- filed by the appellant was rejected under OIO No.SD/AC/320/11-12/R, dt.25.01.2012 by Assistant Commissioner, South Daman Division, on the ground that appellant did not follow procedure under Notification No.45/2001-CE(NT), dt.26.06.2001, because no bond was executed as required and also that appellant did not pay du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehalf of the Revenue argued that it is a case of rebate of duty against which appeal lies to the Joint Secretary, Govt. of India, under Section 35EE of the Central Excise Act, 1944 and not with CESTAT. He relied upon the judgment in the case of Balrampur Chini Mills Ltd. Vs. CCE Allahabad. [2012 (282) ELT 419 (Tri-Del)]. 4. Heard both sides and perused case records. It is observed from letter dt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tom the facts and circumstances of this case because in that case appellant complied with the conditions of Notification No.45/2011-CE(NT), dt.26.06.2001 later, which has not been done by the present appellant in the present appeal. Alternately, he preferred to pay duty after the clearance along with interest. In this case, the case will have to be considered as clearance of goods on payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no jurisdiction to hear grievance relating to losses occurred under clause (a) to third proviso to Section 35B (1) of Central Excise Act, 1944. Shri Bipin Garg, pleads that on the similar context, a Division Bench of Tribunal has passed an order saying that registry to transfer the appeal to the Revisional Authority. But this is not the position in law because Tribunal is conferred with power of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has no power to act as Civil Court beyond its jurisdiction. Therefore, if the appellant so chooses to seek the revisional jurisdiction, it may do so and if there is a delay in seeking remedy before that jurisdiction, it may file application for condonation of delay, which may be considered by that authority in accordance with law. 6. In view of the above and provisions contained in Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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