2011 (11) TMI 183

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..... B of the Central Excise Act, the Tribunal has not jurisdiction to entertain any appeal or to decide the appeal where the order is passed by Commissioner (Appeals) which relates to rebate. In view of this, the appeals are dismissed as non-maintainable. However, the appellants are at liberty to approach the appropriate forum. - E/1941 & 1942/2010-Mum. - - - Dated:- 28-11-2011 - Mr. S.S.Kang, Mr. .....

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..... udication orders were passed. The appellants filed two appeals and Commissioner (Appeals) vide impugned orders dismissed both the appeals. Against impugned order the appellant filed these appeals challenging the order whereby the Commissioner (Appeals) upheld the adjudication order regarding recovery of rebate claim and in another set of appeals the denial of credit is challenged. Appellant relied .....

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..... pute that impugned order is passed under clause (b) of the Section 35B of the Central Excise Act. The appellant relied upon the decision of the Tribunal in the case of Malwa Indus. Ltd. (supra). We find that the issue before the Tribunal was whether the credit of Basic Excise Duty can be utilized for payment of Additional Excise Duty. In the appeal filed before Hon'ble High Court no question of la .....

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