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2019 (10) TMI 408

..... he impugned order is passed by Commissioner (Appeals) and the issue involved is of payment of drawback, the proper authority before the application is to be made is Revisionary Authority, Govt. of India. Therefore, this Tribunal has no jurisdiction to entertain the appeal relating to issue involved of payment of drawback. This Tribunal has no jurisdiction in present appeals - the appeals are dismi .....

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..... e decision of this Tribunal in their own case, reported at CCE, Rajkot vs. Essar Oil Limited - 2016 (339) ELT 148 (Tri. Ahmd.) 2. Shri L. Patra, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue-appellant, submits that the decision in the case of Essar Oil Limited (supra) has been appealed against before the Hon'ble Gujarat High Court and the Hon'ble High Court has admitte .....

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..... D that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,- (a) any goods imported or exported as baggage; (b) any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of t .....

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..... ourt but there is no stay on operation of the order of this Tribunal. Accordingly, considering the statutory provisions and decision of this Tribunal in Essar Oil Limited (supra), we are of the view that this Tribunal has no jurisdiction in present appeals. Accordingly the appeals are dismissed as non-maintainable. Revenue is at liberty to file revision application before the appropriate authority .....

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