2013 (12) TMI 1133 - AT - Central Excise

Demand of duty - Goods sent to the SEZ without payment of duty for export purposes - Jurisdiction of Tribunal - Held that - As per proviso (C) to Section 35B of the Central Excise Act, 1944, this Tribunal has no jurisdiction to deal with such cases. In view of the above, the appeal is not maintainable before this Tribunal. The appeal is dismissed with a liberty to the applicant to take appropriate remedy before an appropriate forum within one month - Decided against assessee.

Summary

The judgment by Appellate Tribunal CESTAT MUMBAI in 2013 (12) TMI 1133 stated that the appeal regarding duty on goods sent to SEZ without payment for export is not within its jurisdiction. The appeal was dismissed with liberty to seek remedy in an appropriate forum within one month.