2015 (2) TMI 966

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppeals) allowed the Revenue appeal and set aside the order of the adjudicating authority, in terms of first proviso (b) to Section 35 B (1) of the Central Excise Act, 1944 and no appeal shall lie before the Tribunal against the order passed by the Commissioner (Appeals), if the order relates to rebate of duty of excise on goods exported. Since, the appeal filed by the appellant relates to rebate o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ars supplied to SEZ under Rule 18 of the Central Excise Rules, 2002 read with Rule 30 of the Special Economic Zone Rules, 2006. As the issue involved in this case is in narrow compass, after dispensing stay application, I take up the appeal hearing. 2. Heard both the sides and perused the records. 3. On perusal of the records I find that the issue relates to the sanction of rebate claims on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X