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TMI Blog2010 (7) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... t that in such situation, appeals shall lie before the same authority under a common show-cause notice – Held that: - appeals are not maintainable – Appeal is rejected - E/268-269/2010-MUM - A/345-346/2010-WZB/C-IV/SMB - Dated:- 19-7-2010 - Shri Ashok Jindal, Member (J) REPRESENTED BY : S/Shri A.V. Naik and H.G. Dharmadhikari, Advocates, for the Appellant. Shri S.M. Vaidya, JDR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals), who by a common order disposed of the appeal of the appellant also. Appeals of the co-noticees are also filed before this Tribunal and this Tribunal has remanded the appeals of co-noticees after due consideration as maintainable. The proceeding initiated in one show-cause notice cannot be decided by two different authorities. As the appeals of co-noticees were held maintai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebate of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods which are exported to any country or territory outside India; (c) .......................................... On going through the provision of Section 35B, it is clear that where the issue involved regarding availement of rebate of Central Excise du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate is totally irrelevant to the facts of the case. The appellant in question have to defend their own case and not to take the shelter of others on legal issue. It is clear from the provisions of law that in case of fraudulent availment of rebate claim by the exporter is maintainable before the Joint Secretary. Hence, I do not agree with the arguments advanced by learned Advocate. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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