2009 (8) TMI 1069 - AT - Central Excise

Summary

Issues:
1. Rejection of claim for rebate of excise duty paid on goods exported.
2. Jurisdiction of the Tribunal to decide an appeal related to rebate of duty of excise on goods exported.
3. Lack of attachment of the usual preamble by the lower appellate authority specifying further appeal process.

Analysis:
1. The appeal pertained to the rejection of a claim for rebate of excise duty paid on goods exported, based on a time bar issue. The claim was rejected as it was filed after the prescribed one-year time limit from the export transaction date. Despite the appellants' resubmission of the claim with rectifications, it was received after the time limit. Consequently, the rejection was upheld considering the date of receipt as the filing date.

2. The jurisdictional issue raised by the Ld. SDR under Section 35B of the Central Excise Act, 1944, questioned the Tribunal's authority to decide appeals concerning rebate of excise duty on exported goods. The objection was deemed valid, leading to the rejection of the appeal on grounds of non-maintainability due to lack of jurisdiction.

3. Notably, the lower appellate authority's order lacked the usual preamble directing the appellants to approach the revisional authority for filing a further appeal. As a result, the appellants were granted liberty to approach the concerned revisional authority to address their grievances, thereby concluding the appeal with a rejection based on procedural grounds.

In conclusion, the judgment addressed the rejection of a rebate claim due to a time bar, the Tribunal's jurisdictional limitations regarding excise duty rebates on exports, and the procedural oversight of the lower appellate authority in guiding further appeal processes.