TMI Blog2014 (7) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant : Shri Prasad Paranjpe, Advocate For The Respondent : Shri S.G. Dewalwar, Addl. Commissioner (A.R.) Per: Anil Choudhary: The Revenue has filed these appeals against the Order-in-Appeal No. CPA/113 to 123/TH-II/2004 dated 14.09.2004 passed by the Commissioner of Central Excise (Appeals) Mumbai-IV. 2. The brief facts of the present case are that M/s Dhana Singh Textiles Pvt. Ltd., the Respondent'Assessee herein, is engaged in processing of man-made fabrics. The Assessee had processed certain fabrics belonging to G M International' the Merchant Exporter, and removed the same for export on payment of excise duty. The rebate in respect of the excise duty paid on exported fabrics was claimed by the Respondent-ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessee was granted rebate claims. 3.1 The only ground in the present Appeals before the Tribunal filed by the Appellant-Revenue is that-whether, after the 11 May 2001, the learned Commissioner (Appeals) is empowered to dispose of an Appeal by way of remand under Section 35A (3) of the Central Excise Act, 1944, when the provisions of the said section were amended divesting powers of the learned Commissioner (Appeals) to remand the matter. The Appellant-Revenue relies on the decision of the Larger Bench of this Tribunal in the case of CCE vs. Oripol Industries - 2003 (155) ELT 278 (LB). 3.2 The ground of appeal by the Revenue before the learned Commissioner (Appeals) was however, that G M International, which is a Merchant Exporter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. At the outset it is submitted by the Respondent-Assessee that the department's appeal before the learned Commissioner (Appeals) was only on the ground that rebate claim should not have been sanctioned, as the rebate claim was sanctioned wrongly to M/s Respondent-Dhana Singh Textiles Private Limited, whereas, the shipping bill indicated the manufacturer as Hartex Exports Pvt. Ltd. After being satisfied that it is M/s Dhana Singh Textiles Private Limited, which had carried out the processing on the grey fabrics and paid excise duty on the goods exported, as duly certified by the Range Superintendent, the learned Commissioner (Appeals) ought to have rejected the Revenue's appeal only on this finding, rather than going into a new ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ahmedabad vs. Medico Labs - 2004 (173) E L T 117 (Guj). 4.4 In any case the Appeals filed by the Revenue before this Tribunal is not maintainable as the same arises out of the dispute in relation to rebate of excise duty on exported goods. In view of the first proviso (b) to Section 35B (1) of Central Excise Act, 1944, this Tribunal shall not have jurisdiction to entertain the present appeal. This view is based on the judgement of the Hon'ble Gujarat High Court in the case of CCE vs. Imitiaaz Traders - 2012 (26) STR 74 (Guj). 4.5 While the Revenue may contend that the present appeal is only against the part remand order of the learned Commissioner (Appeals), and not with respect to the rebate, even the same is beyond the jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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