2009 (1) TMI 561

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..... er]. - The Appellants are engaged in the manufacture of Menthol Powder, Menthol Crystal, D.M.O. and Menthol Oil falling under Heading 29061100, 30039021 and 33012590 of the Central Excise Tariff. They had cleared six consignments for export of Menthol Crystal and proof of export in respect of these six consignments was accepted by the Department. However, subsequently the Appellant vide letter .....

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..... Bipin Garg, Advocate, the learned Counsels on behalf of the Appellant pleaded that the Assistant Commissioner s letter withdrawing the earlier acceptance of the proof of export has to be treated as an appealable decision and in this regard he cited the Tribunal s order in the case of Bhagwati Gases Ltd. v. CCE, Jaipur-I reported in 2008 (226) E.L.T. 468 (T) = 2008 (85) RLT 153 (CESTAT - Del.). Th .....

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..... the basic dispute in this case is as to whether or not the proof of export submitted by the Appellant was acceptable or not. Since, in this regard, the order has been passed by the Commissioner (Appeals), in view of the provisions of 1st proviso to Section 35B(1), the appeal against this order does not line before this Tribunal. The appeal is, therefore, dismissed. The Appellant are free to file .....

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