2011 (11) TMI 183 - AT - Central Excise

Jurisdiction of Tribunal to entertain the appeal in respect of the recovery of rebate already sanctioned - order passed by Commissioner (Appeals) - Held that - In view of the clear provision of Section 35B of the Central Excise Act, the Tribunal has not jurisdiction to entertain any appeal or to decide the appeal where the order is passed by Commissioner (Appeals) which relates to rebate. In view of this, the appeals are dismissed as non-maintainable. However, the appellants are at liberty to approach the appropriate forum.

Summary

Issues:
- Maintainability of the appeal in respect of rebate claim under Section 35B of the Central Excise Act, 1944.

Analysis:
1. The Revenue raised a preliminary objection regarding the maintainability of the appeal, arguing that under Section 35B of the Central Excise Act, the Tribunal lacks jurisdiction to entertain appeals related to rebate claims decided by the Commissioner (Appeals).

2. The appellant contended that two separate show cause notices were issued - one for denying Cenvat credit and the other for recovering a sanctioned rebate claim. Two distinct adjudication orders were passed, leading to two appeals. The Commissioner (Appeals) dismissed both appeals. The appellant cited a Tribunal decision and a High Court judgment to support the appeal's maintainability.

3. The Tribunal noted that as per Section 35B of the Central Excise Act, no appeal lies if the order pertains to a rebate of excise duty on goods exported. The impugned order falls under this category. The appellant's reliance on a previous Tribunal decision was deemed inapplicable as the current case involves the recovery of a rebate, not a credit issue.

4. The Tribunal emphasized that the jurisdiction to decide appeals related to rebate claims lies with the appropriate forum, not the Tribunal, as per the clear provision of Section 35B. Consequently, the appeals were dismissed as non-maintainable, although the appellants were granted the liberty to seek recourse in the suitable forum.

In conclusion, the Tribunal ruled that appeals concerning rebate claims fall outside its jurisdiction as per Section 35B of the Central Excise Act, leading to the dismissal of the appeals. The decision underscores the importance of adhering to statutory provisions and seeking redressal from the appropriate legal forum for such matters.