1996 (2) TMI 224 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi, in 1996 (2) TMI 224, highlighted that an appeal against an order-in-appeal relating to rebate of excise duty for exported goods falls outside the Tribunal's jurisdiction. The appellants mistakenly filed the appeal with the Tribunal based on instructions in the order-in-appeal, but it should have been challenged through a Revision Application before the Government of India. The Tribunal directed the papers to be returned to the appellants and emphasized the need for proper forms of order-in-appeal to avoid similar errors in the future.