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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

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

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