2016 (2) TMI 107

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..... tion of the department before the Commissioner (Appeals) was that the Assistant Commissioner had allowed rebate on the goods exported at 12% whereas the rate of duty on the said goods is 6%. We find that as per Rule 18 of the Central Excise Rules the Central Government may, where any goods are exported, grant rebate of duty paid on such excisable goods. Thus, it is apparent that facts in the prese .....

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..... the Respondent : Shri N N Prabhudesai, Superintendent (AR) ORDER Per P S Pruthi The issue in this case is of maintainability of appeal before the Tribunal in respect of impugned order passed by Commissioner (Appeals) rejecting/reducing the rebate claim. 2. Heard both sides and considered the submissions. 3. In terms of proviso (b) to Section 35 (1), no appeal shall lie to the app .....

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..... s in that case preferred an appeal before the Tribunal which granted stay with a condition to pre-deposit an amount of ₹ 15,00,000/- (Rupees fifteen lakhs only). Another order was passed by the Commissioner demanding credit of ₹ 64.69 lakhs for a different period. This order also went up to the Tribunal which granted stay with a condition to pre-deposit of ₹ 6 lakhs. The party ha .....

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..... te claims of the appellant. Thereafter in appeal before the Tribunal, the appellants appeal was dismissed on the ground that on issue of rebate, appeal is not maintainable before Tribunal in terms of Section 35B of the Central Excise Act. 6. From the above facts we find that in the case of Venus International, the issue of recovery of rebate claim basically arose from the denial of Cenvat Credi .....

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..... High Court of Mumbai judgment in the case of Venus International does not apply. The proviso (b) to Section 35B (1) clearly states that no appeal shall lie to the Tribunal against orders passed by Commissioner in respect of rebate of duty of excise on goods exported out of India. 7. In view of the above, appeal is not maintainable. However, the appellant is at liberty to file appeal before the .....

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