Jurisdiction of the Tribunal u/s 35B – The case is one of rebate ...
CESTAT cannot hear appeals on duty rebate issues per Section 35B of the Central Excise Act, 1944.
November 21, 2013
Case Laws Central Excise AT
Jurisdiction of the Tribunal u/s 35B – The case is one of rebate of duty, hence CESTAT has no jurisdiction to decide this appeal in view of Clause (b) of first proviso to Section 35 B of Central Excise Act, 1944 - AT
View Source