2019 (4) TMI 1354

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..... P.C. 1. This appeal under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 challenges the order dated 30th January, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). By the impugned order dated 30th January, 2017, the appellant's refund claim for Rs. 32.82 lakhs was allowed. This on the basis that the respondent is .....

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..... emption Notification. Thus, it is a clear case of rate of duty issue. Therefore, in terms of Sections 35G and 35L of the Central Excise act, 1944 which have been incorporated in Section 83 of the Finance Act, 1994, the appeal filed by the appellant is not maintainable before this Court. 4. In the above view, the appeal, if any, from the impugned order of the Tribunal would lie before the Hon' .....

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