2013 (5) TMI 62 - AT - Central Excise

Rebate of duty of excise on the goods exported - None appears on behalf of the respondent - Held that - Appeal does not lie before the Tribunal as per the provisions of Section 35B, appeal is dismissed as infructuous or non-maintainable.

Summary

The Appellate Tribunal CESTAT AHMEDABAD dismissed the appeal as infructuous or non-maintainable because the department was directed not to pursue the matter further regarding the rebate of excise duty on exported goods. The appeal did not lie before the Tribunal as per Section 35B1 provisions.