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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 ..... ls) against the demand of draw back claimed by the exporter. 3. Heard both the sides and perused the records. 4. The Department initiated Show Cause Proceedings against the respondent-exporter in context with applicability of the drawback and correctness of the classification of export of human hair. The matter was adjudicated vide order dated 13.05.2015, wherein the proposals made in the SCN for confirmation of duty drawback of Rs. 2,03,13,339/- was confirmed. On appeal against the said adjudication order, the Ld. Commissioner (Appeals) vide the impugned order has set aside the adjudication order and dropped the demand of drawback confirmed against the consignment exported by the Respondent. 5. On perusal of the adjudication records, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t destination; (c) payment of drawback as provided in Chapter X, and the rules made thereunder : Provided further that] the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where - (i) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 125; or (ii) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or (iii) the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it shall state the point or points on which it differs and make a reference to the jurisdictional Chief Commissioner of Customs who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct the proper officer to appeal to the Appellate Tribunal against such order. Explanation.-For the purposes of this sub-section, "jurisdictional Chief Commissioner" means the Chief Commissioner of Customs having jurisdiction over the adjudicating authority in the matter. (3) Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is communicated to the Commissioner of Customs, or as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer of customs in the case to which the appeal relates is more than five lakh rupees but not exceeding fifty lakh rupees, five thousand rupees; (c) where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal relates is more than fifty lakh rupees, ten thousand rupees : Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4). (7) Every application made before the Appellate Tribunal, - (a) in an appeal for grant of stay or for rectification of mistake or for any other purpose; or (b) for restoration of an appeal or an application, shall be accompanied by a fee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tside India or of rebate on excisable material used in the manufacture of goods which are exported to any country or territory outside India. Under Section 35EE where the order is of nature referred to first proviso to Section 35B(1), a revision application lies before the Central Government. In my view, in this case the main dispute is dispute over admissibility of export rebate as the Asst. Commissioner's order was in respect of rebate claim filed by the Respondent. Even if for the decision on the question of rebate any issue relating to classification is to be decided, that would not change the forum of appeal. Only in a situation where the Commissioner (Appeals) in the same order decides two issues one issue relating to export rebate an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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