9911796707
TMI Blog2010 (7) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... ri, Advocates, for the Appellant. Shri S.M. Vaidya, JDR, for the Respondent. [Order]. - The appellants have filed these appeals along with stay applications against the order of Commissioner (Appeals) wherein the appeals were dismissed for non-compliance of the stay order. 2. The learned DR took preliminary objection on these appeals as these appeals are not maintainable before this Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. As the appeals of co-noticees were held maintainable, these appeals are also maintainable. 4.Heard both sides. 5.Section 35B deals with the jurisdiction of this Tribunal, which is reproduced as under :- Section 35B- (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order - (a) .................................. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ..................................... On going through the provision of Section 35B, it is clear that where the issue involved regarding availement of rebate of Central Excise duty by exporter is not maintainable before this Tribunal. The learned Advocate has taken the plea that common show-cause notice has been issued to other appellants whose appeals have been remanded by this Tribunal is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raudulent 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, I hold that these appeals are not maintainable before this Tribunal, hence rejected. The stay applications are also disposed of in the above manner.
(Pronounced in Court on 19-7-2010) X X X X Extracts X X X X X X X X Extracts X X X X
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