2013 (11) TMI 94

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..... assed by the Commissioner (Appeals) under Section 128 A of the Act, relates to payment of drawback as provided under Chapter and the Rules made there under - the order was passed by the Commissioner (Appeals) relates to the drawback claim and therefore this Tribunal shall have no jurisdiction to decide the matter - the appeal along with the stay application is dismissed as non-maintainable – Decid .....

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..... ms, Central Excise duty and Service Tax drawback Rules, 1995 read with Section 75A(2) of the Customs Act, 1962 and also imposed penalty. The first proviso to sub-section (1) of Section 129A of the Customs Act, 1962 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 Commissione .....

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