2009 (1) TMI 561 - AT - Central Excise

Summary

Issues:
Acceptability of proof of export for Menthol products; Maintainability of appeal against Assistant Commissioner's letter withdrawing acceptance of proof of export.

Analysis:
The Appellants, engaged in the manufacture of Menthol products, had cleared consignments for export with accepted proof of export. However, the Department later withdrew acceptance citing discrepancies in descriptions. The appeal filed against this withdrawal was rejected on the grounds that the Assistant Commissioner's letter was not an adjudication order, making the appeal not maintainable.

The Appellants argued that the Assistant Commissioner's letter should be treated as an appealable decision, citing precedents. They contended that the Tribunal has jurisdiction over the appeal as it pertains to the acceptance of proof of export, not the duty payment on exports.

The Departmental Representative highlighted that the core dispute revolves around the acceptability of the proof of export submitted by the Appellant. Since the order-in-appeal was issued by the Commissioner (Appeals) as per Section 35B(1) of the Central Excise Act, the appeal does not lie before the Tribunal.

After considering both sides' submissions, the Judge agreed with the Departmental Representative, emphasizing that the dispute centered on the acceptance of proof of export. As the order was issued by the Commissioner (Appeals) under Section 35B(1), the appeal was deemed not maintainable before the Tribunal. The appeal was dismissed, with the option for the Appellants to file a revision application before the Joint Secretary (RA).