2013 (4) TMI 768

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..... [Order per : S.S. Kang, Vice-President].- Heard both sides. 2. The Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) in respect of rebate claim filed by the respondent. 3. We find that as per the provisions of Section 86 of the Finance Act, 1994 read with Section 35B of the Central Excise Act, 1944 the CESTAT has to exercise the same powers and f .....

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..... order passed by the Commissioner (Appeals). 5. Further we find that as per the preamble of the Order-in-Appeal, the appeal lies to Joint Secretary to the Government of India. 6. In these circumstances, the appeal is dismissed as non-maintainable. The Revenue shall be at liberty to approach the appropriate forum in accordance with law. (Dictated in Court) - - TaxTMI - TMITax - Service .....

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