2015 (10) TMI 1180

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..... Per : Mr. P.K. Das; Revenue filed this appeal against the order of the Commissioner (Appeals), where it has been held that the Respondent is entitled to interest on the amount of rebate paid to them after three months from the date of receipt of refund application under Section 11BB of the Central Excise Act, 1944. 2. None appears on behalf of the Respondent. Learned Authorised Representative f .....

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..... before the Joint Secretary (Revision Application) and therefore, the appeal filed by the Revenue against the payment of interest consequent to the earlier Order-in-Appeal, would not lie before this Tribunal as per the first proviso to Section 35 B(1) of Central Excise Act, 1944. Accordingly, the appeal filed by the Revenue is dismissed as not maintainable. (Order dictated and pronounced in the Co .....

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