2011 (4) TMI 261

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... passed by the Commissioner (Appeals) in relation to subject of rebate of duty on excisable 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, the Tribunal cannot entertain any appeal against such order of the Commissioner (Appeals) nor will have jurisdiction to deal with a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder dated 01.01.2009 had ordered recovery of Rs. 81,99,415/- on the ground that the same were erroneously granted as rebate of duty in cash. The order was passed in exercise of power under Section 11A of the Central Excise Act, 1944. The Additional Commissioner has also ordered recovery of interest in terms of Section 11AB of the said Act. The said order was passed while confirming the demand in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re exported to any country or territory outside India; . 6. The provision of law comprised under clause (b) to the said proviso to Section 35B(1) of the said Act clearly provides that when an order passed by the Commissioner (Appeals) in relation to subject of rebate of duty on excisable goods exported to any country or territory outside India or on excisable materials used in the manufacture .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X