2013 (10) TMI 1096

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..... onal Fertilizers Ltd. vs. Commissioner of Central Excise, Ludhiana [2007 (9) TMI 128 - CESTAT, NEW DELHI ] 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 - the appeals are not maintainable before this Tribunal – Decided against Petitioner. - E/88255 to 88585/2013-Mum - - - Dated:- 4-10-2013 - .....

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..... d the rebate claims. An order of the Commissioner (Appeals) sanctioning rebate of excise duty on export of goods is not appealable before this Tribunal in terms of clause (b) of the first proviso to sub-section (1) of section 35B of the Central Excise Act, 1944. Therefore, these appeals are not maintainable before this Tribunal. 3. Secondly, even if it is assumed that the challenge is to the rec .....

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