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TMI Blog2014 (7) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... made fabrics. The Assessee had processed certain fabrics belonging to G M International' the Merchant Exporter, and removed the same for export on payment of excise duty. The rebate in respect of the excise duty paid on exported fabrics was claimed by the Respondent-assessee after obtaining the disclaimer from GM International, the Merchant Exporter. 2.1 For carrying out processing of fabrics for G M International, the respondent-ssessee was supplied grey fabric by Hartex Exports Pvt. Ltd. who was manufacturer of grey fabrics. Hartex Exports Pvt. Ltd. had claimed the benefit of EPCG licence for certain machinery used for manufacture of grey fabrics and to be able to substantiate discharge of its export obligation. Name of Hartex was in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the decision of the Larger Bench of this Tribunal in the case of CCE vs. Oripol Industries - 2003 (155) ELT 278 (LB). 3.2 The ground of appeal by the Revenue before the learned Commissioner (Appeals) was however, that G M International, which is a Merchant Exporter, exported all the goods, whereas, the ARE-1 document pertaining to the rebate claim indicated the manufacturer as M/s Dhana Singh Textiles Private Limited and the shipping bills indicated Hartex Exports Pvt. Ltd. as the manufacturer. Since Rule 18 allows rebate claim to the manufacturer, the Revenue sought to challenge the Orders-in-Original granting rebate to respondent M/s Dhana Singh Textiles Private Limited, while shipping bills indicated manufacturer as Hartex Exports Pvt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the processing on the grey fabrics and paid excise duty on the goods exported, as duly certified by the Range Superintendent, the learned Commissioner (Appeals) ought to have rejected the Revenue's appeal only on this finding, rather than going into a new tangent of adequacy of the scrutiny carried out by the lower authorities, which was not a ground of appeal before him. 4.1 It is submitted that the direction of the learned Commissioner (Appeals) to the lower authorities to verify the documents, is within the powers of the learned Commissioner (Appeals) and the said direction does not amount to a remand. The instructions to the lower authorities is only to verify the documents and the main issue in the appeal - whether mentioning of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Imitiaaz Traders - 2012 (26) STR 74 (Guj). 4.5 While the Revenue may contend that the present appeal is only against the part remand order of the learned Commissioner (Appeals), and not with respect to the rebate, even the same is beyond the jurisdiction of this Tribunal as the underlined issue is that of rebate of excise duty, which is beyond the jurisdiction of this Tribunal. In the context of remand order in the matter of valuation, the Hon'ble High Court of Kolkata in the case of A N Impex - 2014 (305 ) ELT 38 (Cal) has held that remand order of the Tribunal where the underlying issue (i.e. of valuation), is not appealable before the High Court, then even the remand order in such matter should not be appealable before the High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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