2013 (10) TMI 1096

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..... gainst Order-in-Appeal no. NGP/EXCUS/000/APP/311-641/13-14 dated 18/06/2013 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur. There are 331 appeals and equal number of stay petitions. As the issue involved is common, they are taken up together for consideration. 2. Vide the impugned order, the lower appellate authority has set aside the adjustment of rebate claims amountin .....

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..... mmissioner of Customs, Mumbai vs. Dujodwala Industries [2003(153)ELT 359] and National Fertilizers Ltd. vs. Commissioner of Central Excise, Ludhiana [2008(222)ELT 149] has held that proceedings under section 11 of the Central Excise Act, 1944 or under section 142 of the Customs Act, 1962 are not maintainable before this Tribunal. Thus, from whichever angle the issue is considered, the appeals are .....

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