2012 (8) TMI 757 - AT - Central Excise

Revenue appeal against Order of Commissioner (Appeals) allowing the rebate claim - Held that - As per the provisions of Sec.35B of the Central Excise Act the Tribunal has no jurisdiction in respect of the rebate claims where the order is passed by the Commissioner of Central Excise(Appeals) - appeal is dismissed as non-maintainable.

Summary

The Commissioner of Central Excise, Thane filed an appeal against the Order-in-Appeal allowing M/s. Essel Propack Ltd.'s rebate claim for goods cleared to M/s. Hindustan Unilever Ltd. Kandla SEZ under Rule 18 of the Central Excise Rules. The Tribunal dismissed the appeal, stating it had no jurisdiction over rebate claims where the order is passed by the Commissioner of Central Excise (Appeals).