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TMI Blog2017 (5) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... to payment of drawback as provided in Chapter - X of the Customs Act, 1962 and the rules made there-under including those for condonation of delay in submitting brand rate applications are maintainable before the Appellate Tribunal under the Central Excise Act, 1944". 2. Brief facts of the case are that the appellant M/s. Alembic Ltd. is a manufacturer - exporter of pharmaceutical formulations, falling under Chapter 30 of the Customs Tariff Act, 1985. The appellant had filed DBK application on 21.08.2006 before the Dy. Commissioner of Central Excise, Simla Division, claiming duty drawback on exported goods. Since the application was filed beyond the period of 60 days from the date of let export order, the Commissioner of Central Excise di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Appeals to the Appellate Tribunal. - (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order - (a) a decision or order passed by the Commissioner of Central Excise as an adjudicating authority; (b) an order passed by the Commissioner (Appeals) under Section 35A; (c) an order passed by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) (hereafter in this Chapter referred to as the Board) or the Appellate Commissioner of Central Excise under Section 35, as it stood immediately before the appointed day; (d) an order passed by the Board or the Commissioner of Central Excise, either before or after the appointed day, u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Customs] as an adjudicating authority; (b) an order passed by the [Commissioner (Appeals)] under section 128A; (c) an order passed by the Board or the [Appellate Commissioner of Customs] under Section 128, as it stood immediately before the appointed day; (d) an order passed by the Board or the [Principal Commissioner of Customs or Commissioner of Customs], either before or after the appointed day, under section 130, as it stood immediately before that day : Alembic Ltd 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, - (a) any goods imported or exported as baggage; (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l was not entertained and was dismissed on the ground that the order appealed against was passed by the Commissioner (Appeals). In the case of IOCL (supra), the Tribunal has not dealt with the jurisdiction issue, as to whether it can entertain the appeal filed against claim of duty drawback. Rather, in the said case, the appeal was dismissed with the direction to the appellant for approaching the Central Government to seek appropriate relief and relaxation for dealing in filing applications. Since, no conflicting views were expressed by the Co-ordinate Bench of the Tribunal; we are of the view that there was no necessity for referring the matter to the Hon'ble President for constitution of the Larger Bench. 8. However, since the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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