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TMI Blog2011 (7) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... te that the matter relating to claim of rebate was finally decided by the lower authorities earlier which had been subjected to appeal and further proceedings in that regard - the appeals in question are not maintainable taking into consideration the provisions of law comprised under Section 35B(1) of Central Excise Act, 1944 - Appeal is rejected - E/76-77 of 2011 - - - Dated:- 4-7-2011 - Mr. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of classification involved and it is apparent from the observation made by the Commissioner (Appeals) in its order. 4. Proviso to Section 35B(1) of the said Act clearly provides that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order passed by the Commissioner (Appeals) under Section 35A if such or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertain; refer; to bring into association with or connection with; with 'to'. 6. The provision of law not only speaks of non maintainability of appeal in relation to the specified orders but it also speaks of absence of jurisdiction to the Tribunal to entertain or deal with the appeal against such order. If we peruse the order passed by the original authority which is sought to be challenged, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is not in dispute that the matter relating to claim of rebate was finally decided by the lower authorities earlier which had been subjected to appeal and further proceedings in that regard. The issue of classification was not there for consideration in recovery proceedings. The recovery proceedings were merely proceedings in the nature of execution of main order passed earlier which had already ..... X X X X Extracts X X X X X X X X Extracts X X X X
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