9911796707
TMI Blog2006 (11) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... mod Kumar, JDR, for the Respondent. [Order]. Heard both sides. The appellants, Otis Elevator Company (India) Ltd. having factory at Akurli Road, Kandivali (East), Mumbai are engaged in the manufacture of various components/parts of lifts/elevators and were exporting the said excisable goods falling under Chapter 84 Headings 84.28 and 84.31 of the Schedule to the Central Excise Tariff Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority had analysed the issue in depth and found that the appellants had filed the proof of export within the stipulated time with the proper Officer. Being aggrieved by the said Order of the Commissioner (A), the Revenue preferred a Revision Application before the Department of Revenue, New Delhi who after hearing both the parties passed an order mentioning that dropping the demand on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B of the Central Excise Act, 1944 which contemplates that the goods exported out side India without payment of duty. According to him the preliminary issue involved in this appeal relates to export of goods out side India without payment of duty and non furnishing of proof of export. As such the Tribunal has no jurisdiction to entertain this appeal. 4. The learned Advocate appearing for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence, the appeal may be returned for proper presentation before the forum having jurisdiction to entertain the same. It is needless to mention that as the appellants were prosecuting the appeal under the bonafide belief that this Tribunal has Jurisdiction, as such the period/time spent in before the Tribunal is saved by limitation. Order accordingly. (Dictated and pronounced in Court) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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