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2016 (2) TMI 107 - CESTAT MUMBAI

2016 (2) TMI 107 - CESTAT MUMBAI - TMI - Recovery of rebate claim - maintainability of appeal before Tribunal in terms of Section 35B of the Central Excise Act - Held that:- In the present case, we find that the rebate claims arose from the export of excisable goods under Rule 18 of the Central Excise Rules 2002. The contention of the department before the Commissioner (Appeals) was that the Assistant Commissioner had allowed rebate on the goods exported at 12% whereas the rate of duty on the sa .....

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tional does not apply. The proviso (b) to Section 35B (1) clearly states that no appeal shall lie to the Tribunal against orders passed by Commissioner in respect of rebate of duty of excise on goods exported out of India.

In view of the above, appeal is not maintainable. However, the appellant is at liberty to file appeal before the appropriate forum. - Appeal No. E/86556/2015-Mum - Dated:- 22-12-2015 - P S Pruthi, Member (T) And S S Garg, Member (J) For the Appellant : Shri Vinay An .....

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bate of duty of excise on goods exported to any country outside India. 4. The Ld. Advocate draws our attention to an order passed by the Hon'ble High Court of Mumbai in the case of Venus International in Central Excise Appeal No. 139 of 2014. In the said order the Hon'ble High Court referred to its order passed in Central Excise Appeal No. 54 of 2014 dt. 12.2.2015 holding that appeal in such cases to the Tribunal was maintainable. 5. We have seen the facts in the case of Venus Internatio .....

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Tribunal which granted stay with a condition to pre-deposit of ₹ 6 lakhs. The party had claimed rebate of the accumulated Cenvat Credit. Therefore, in view of the orders referred to above under which Cenvat Credit was demanded, the rebate claims totaling 53 involving amount of ₹ 83,04,895/- were sought to be recovered by issue of 53 show cause notices under Section 11A of the Act. In parallel proceedings the Commissioner, in exercise of powers under Section 35E(2) had reviewed one (o .....

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