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TMI Blog2013 (11) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... case is one of rebate of duty, hence CESTAT has no jurisdiction to decide this appeal in view of Clause (b) of first proviso to Section 35 B of Central Excise Act, 1944 – Decided against Assessee. - Appeal No.E/602/2012-SM - - - Dated:- 6-9-2013 - MR. H.K. THAKUR, J. For the Appellant : Shri Jas Sanghavi, Adv. For the Respondent : Shri K.J. Kinariwala, A.R. JUDGEMENT Per: H.K. Thakur This appeal has been filed by the appellant against OIA No. CS/34/ DMN/SDMN/2012-13, dt.15.05.2012. A rebate claim of Rs.48,798/- filed by the appellant was rejected under OIO No.SD/AC/320/11-12/R, dt.25.01.2012 by Assistant Commissioner, South Daman Division, on the ground that appellant did not follow procedure under Notification No.45/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim application against duty paid Nepal Export . The same was rejected as a rebate claim under OIO No.SD/AC/320/11-12/R, dt.25.01.2012 by the adjudicating authority. As the B-1 bond required to be executed by the appellant, under Notification No.45/2011-CE(NT), dt.26.06.2001 was not executed, therefore, appellant is not eligible to claim exemption under Notification No. 45/2011-CE(NT), dt.26.06.2001. Till date appellant has not executed any such bond. The judgment of CESTAT Delhi in the case of CCE Ludhiana Vs. Vardhman Spinning General Mills (supra), relied upon by the appellant, is not applicable tom the facts and circumstances of this case because in that case appellant complied with the conditions of Notification No.45/2011-CE(NT), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 962. The powers are for discovery and inspection, enforcing the attendance of any person and examining him of an oath; compelling the production of books of accounts and other record; and issuing commissions. This is covered by sub-section (7) of Section 129C of Customs Act, 1962. The sub-section (8) of Section 129C has conferred power of Civil Court on the Tribunal enacting that the proceeding before Tribunal is judicial proceeding within the meaning of Sections 193 and 228 and for the purpose of Section 196 of Indian Penal Code and Tribunal shall be deemed to be a Civil Court for all the purposes of Section 195 Chapter XXVI of the Code of Criminal Procedure 1973. Other than these powers the Tribunal has no power to act as Civil Court beyo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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