TMI BlogCESTAT cannot hear appeals on duty rebate issues per Section 35B of the Central Excise Act, 1944.Jurisdiction of the Tribunal u/s 35B – The case is one of rebate of duty, hence CESTAT has no jurisdiction to decide this appeal in view of Clause (b) of first proviso to Section 35 B of Central Excise Act, 1944 - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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