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TMI Blog2017 (6) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: - in the case of CCE Rohtak vs. Jindal stainless Ltd. [2013 (1) TMI 611 - CESTAT NEW DELHI] has held that the appeal involved mixed question of fact/ law of both draw back as well as classification and thus, appeal cannot be maintainable before the Tribunal. Appeal dismissed - decided against appellant. - C/51950/2016-[DB] - C/A/53549/2017-CU[DB] - Dated:- 2-5-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Mr. R.K. Manjhi, DR for the Appellant Mr. B.K. Singh (Advocate) for the Respondent ORDER Per: S.K. Mohanty Revenue is in appeal against the impugned order dated 31.12.2015 passed by the Commissioner of Customs (Appeals) New Delhi. 2. The short questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 Commissioner of Customs, either before or after the appointed day, under section 130, 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, - (a) any goods imported or exported as baggage; (b) any goods loaded in a conveyance for importation into India, but which are not unloaded at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such appeal or matter under section 129DD as if such appeal or matter were an application or a matter arising out of an application made to it under that section. (1B) (i) The Board may, by notification in the Official Gazette, constitute such Committees as may be necessary for the purposes of this Act. (ii) Every Committee constituted under clause (i) shall consist of two Chief Commissioners of Customs or two Commissioners of Customs, as the case may be. (2) The Committee of Commissioners of Customs may, if it is of opinion that an order passed by the Appellate Commissioner of Customs under section 128, as it stood immediately before the appointed day, or by the Commissioner (Appeals) under section 128A, is not legal or pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3). (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. (6) An appeal to the Appellate Tribunal shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf and shall, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of Commissioner (Appeals). 7. With regard to the issue, whether matter involving both draw back as well as classification decided by the Commissioner (Appeals), can be appealed against before the Tribunal, this Tribunal in the case of CCE Rohtak vs. Jindal stainless Ltd. 2012 (285) ELT 118 (Tri. Del) has held that the appeal involved mixed question of fact/ law of both draw back as well as classification and thus, appeal cannot be maintainable before the Tribunal. The relevant paragraph in the said order is extracted herein below. 30. As regards the second point of difference, the main dispute in this case is over the admissibility of export rebate under Rule 18 in respect of export of Ice buckets and Waste baskets. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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