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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 rebate or claim of duty drawback. The matter is returned back to the ld. Single Member Bench, Chandigarh for decision on merits. - E/1741-1743/2008-EX[LB] - IO/E/35-37/2017-EX[DB] - Dated:- 5-4-2017 - Dr. Satish Chandra, President And Mr. S.K. Mohanty, Member (Judicial) Mr. B. Ravichandran, Member (Technical) Present for the Appellant: Mr. R.C. Saxena, Advocate Present for the Respondent: Mr. R.K. Mishra, D.R. ORDER Per: S.K. Mohanty The Id. Single Member Bench at Chandigarh by Order dated 30.12.2016 has referred for consideration the following issues by the Larger Bench, as there are conflicting decisions on the issue by the Co-ordinate Benches:- Whether the appeals pertaining to payment of drawbac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisions of the Tribunal :- 1. Rallis India Ltd. vs. Commissioner of Central Excise, Bhopal - 2006 (202) E.L.T. 845 (Tri. - Del.). 2. Amber Distilleries Ltd. vs. Commissioner of Central Excise, Thane-I - 2016 (337) E.L.T. 602 (Tri. - Mumbai). 3. M/s. Burckhardt Compression (India) Pvt. Ltd. vs. Commissioner of Central Excise, Pune-II - 2016-TIOL-1475-CESTAT-Mum. 4. IOCL vs. Commissioner of Central Excise - 2009 (241) ELT 592. 4. Heard both sides and perused the records. 5. Section 35B of the Central Excise Act, 1944 and Section 129A of the Customs Act, 1962 deal with filing of appeals before the Appellate Tribunal. Relevant parts of said statutory provisions are extracted below:- Central Excise Act 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xported to any country or territory outside India; (c) goods exported outside India (except to Nepal or Bhutan) without payment of duty ; (d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the provisions of this Act or the rules made thereunder and such order is passed by the Commissioner (Appeals) on or after the date appointed under Section 109 of the Finance (No.2) Act, 1998: Provided further that .. Customs Act 1962 Section 129A, 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 [Princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of Commissioner (Appeals), that are not maintainable before the Appellate Tribunal in certain situation. All other appeals are therefore, maintainable before the Tribunal, even if, such appeals pertain to or are in relation to rebate or claim of duty drawback. 7. On careful consideration of the decisions of Tribunal referred to in the Interim Order dated 30.12.2012 by the Single Member Bench of Chandigarh Tribunal, we find that there are no conflicting views expressed by the Tribunal. In the case of Rallis India Ltd. (supra), the appeal was preferred against the order of Commissioner, accordingly, it was held that the appeal is maintainable. Similar is the situation in the case of Amber Distilleries Ltd. (supra). In the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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