2011 (8) TMI 85 - AT - Central Excise

Rebate - Tribunal has no jurisdiction in matters relating to a rebate of duty of excise on goods exported to any country or territory outside of India to decide under Section 35B of the Central Excise Act, 1944 and the appeal lies to Joint Secretary, Govt. of India - In the preamble of the order in appeal this has been specifically mentioned. Under these circumstances, the prayer made by the respondents that matter may be taken up for early hearing and dispose of the appeal itself straight away by holding that appeal is not maintainable, is correct and deserve to be accepted - Appeal is allowed

Summary

Issues:
Jurisdiction of the Tribunal in rebate claim on exports.

Analysis:
The appeal was filed by the Revenue against the sanction of rebate claim on exports made by the respondents. The respondents filed an early hearing application, stating that the appeal against the impugned order lies with the Government of India, and the Tribunal lacks jurisdiction. The respondents sought a decision on the appeal itself, arguing that it is not maintainable before the Tribunal. The learned advocate for the respondents emphasized the need to avoid prolonging the matter. The Departmental Representative acknowledged that the appeal against the Commissioner's order should be directed to the Government of India. However, the appeal was against the decision of the Commissioner remanding the matter to the original adjudicating authority while also holding that the rebate is available.

The Tribunal, after considering the submissions from both sides, noted that the appeal filed by the Revenue was against the Commissioner's decision on the admissibility of the rebate. It was clarified that the Tribunal lacks jurisdiction in matters concerning the rebate of duty of excise on goods exported outside India, as specified under Section 35B of the Central Excise Act, 1944. The appeal in such cases should be directed to the Joint Secretary, Government of India, as explicitly mentioned in the preamble of the order in appeal. Therefore, the Tribunal accepted the respondents' prayer for early hearing, proceeded to dispose of the appeal, and rejected it as not maintainable. The Tribunal allowed the early hearing application, and the appeal was swiftly dealt with based on the lack of jurisdiction, leading to its rejection.

This judgment highlights the crucial aspect of jurisdiction in matters related to rebate claims on exports, emphasizing the specific provisions under the Central Excise Act, 1944. It underscores the importance of directing appeals to the appropriate authority based on statutory provisions and the limited jurisdiction of the Tribunal in certain types of cases. The decision showcases the adherence to legal procedures and the necessity of addressing jurisdictional issues promptly to ensure the efficient handling of appeals and related matters.