9911796707
TMI Blog2016 (12) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Commissioner (Appeals) if the order relates to rebate of duty of Excise. Even though the issue is only with regard interest on rebate, interest being a compensation for delay or denial of legitmate amount, I am of the view that it is integrally connected to the issue of rebate. From the above, I hold that the appeal is not maintainable for the reason that Tribunal has no jurisdiction t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates to an order of rebate. 2. Refuting above contention the Ld. Counsel G. Prahalad appearing for the appellant submitted that the issue does not pertain to grant of rebate and is confined to the claim of interest that was not allowed while granting the rebate. 3. On bare perusal of the proviso to Section 35B of the Central Excise Act, 1944 I have to agree with the submissions put forward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) an order passed by the Board or the Commissioner of Central Excise, either before or after the appointed day, under section 35A, as it stood immediately before that day: Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the date appointed under section 109 of the Finance (No. 2) Act, 1998]. From the above noticed provision, it is clear that the Tribunal does not have jurisdiction to decide any appeal in respect of an order passed by the Commissioner (Appeals) if the order relates to rebate of duty of Excise. Even though the issue is only with regard interest on rebate, interest being a compensation for de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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