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TMI Blog2015 (5) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... and the Appellate Tribunal shall have no jurisdiction to decide any appeal referred to in clause (b) of the said sub-Section, if such order relates to rebate of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods, which are exported to any country or territory outside India. - The appeal, filed by the appellant relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue, I find that the clause (b) of the first proviso to sub-Section (1) of the Section 35B of the Central Excise Act, 1944 provides that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall have no jurisdiction to decide any appeal referred to in clause (b) of the said sub-Section, if such order relates to rebate of duty of excise on goods exported to any country or te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods. Rebate of duty for ₹ 16,16,000/- was allowed in respect of ARE-1 No. 1/2002-2003 dated 01.5.2003 and 05/2002-2003 dated 20.2.2003 under Rule 18 of Central Excise Rules, 2002. It has been further been alleged that the payment of duty on the final products cleared for export and rebate of such duty under Rule 18 of Central Excise Rules, 2002 is inadmissible. Adjudicating authority con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel. It appears that, jurisdiction of the Tribunal was not raised before the Division Bench in that case. So, the said decision is not binding on the Single Member Bench. 6. In view of the above discussion, I agree with the submissions of the learned AR on the preliminary objection in respect of maintainability of appeal. The appeal, filed by the appellant relating to rebate of duty of excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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