2017 (1) TMI 653

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..... e, the proper authority to decide the issue, against the order of Ld. Commissioner (Appeals) is the forum prescribed under Section 35 EE of CEA, 1944, and not the Tribunal in view of Section first proviso to Section35B of CEA, 1944 - appeal not maintainable, dismissed - decided against appellant. - E/11814/2013 - A/11764/2016 - Dated:- 7-12-2016 - Dr. D. M. Misra, Member (Judicial) For App .....

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..... f the rebate claim on the ground of time bar is untenable in law, and since the rebate was not considered on merit, therefore, this Tribunal has jurisdiction to consider their appeal and decide accordingly. 5. Per contra, the Ld. AR for Revenue has submitted that since the present order relates to rebate claim, its rejection on the ground of time bar, or otherwise, is immaterial; the proper for .....

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