2015 (7) TMI 1164

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..... l be dealt with the provision of Section 35EE of the Central Excise Act, 1944 if these appeals which were filed after Finance Act, 2012 came into statute. These appeals are filed by the appellant-assessee as well as Revenue against Order-in-Appeal in 2013 and 2014 hence as per proviso to Section 86 of the Finance Act, 1994 as amended, an appeal against Commissioner (Appeals) order on rebate of the .....

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..... 2. Since the appeals themselves are being taken up for disposal the stay petition filed by Revenue is disposed of. 3. Heard both sides and perused the records. 4. Appellant-assessee as well as Revenue are in appeals against the Order-in-Appeal No. 359/BPS/MUM/2013 dated 16.09.2013. The issue involved is regarding the rejection of part of rebate claim and sanctioning of part of the claim. .....

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