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TMI Blog2018 (9) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the Tribunal had jurisdiction to decide the appeal in view of 1st proviso to Section 35B of the Central Excise Act, 1944, especially in view of the law laid down by the Hon'ble Supreme Court in 2014 (302) E.L.T. A90 (S.C.)?" 2. The respondents are industrial units situated at SIDCO Industrial Complex, Kathua and are engaged in the manufacture of Reclaim Rubber Butyl falling under Chapter heading 4000 30 00 of the 1st Schedule to the Central Excise Tariff Act, 1985. They have been availing Cenvat Credit on various inputs and capital goods used in or in relation to the manufacture of final product (export goods) under Cenvat Credit Rules, 2004. The respondents have also been availing the facility of refund in terms of Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xciseable materials used in the manufacture of goods which are exported to any country or territory outside India are not amenable to the jurisdiction of the Tribunal. 5. At this stage, it would be appropriate to set out the provisions of first Proviso to Section 35B(1) and Section 35EE(1). Section 35B. 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) .......... (b) .......... (c) .......... (d) .......... Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n application in respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupees. Explanation. - For the purpose of this sub-section, "order passed under Section 35A" includes an order passed under that section before the commencement of Section 47 of the Finance Act, 1984 (21 of 1984) against which an appeal has not been preferred before such commencement and could have been, if the said section had not come into force, preferred after such commencement, to the Appellate Tribunal. (1A) The Commissioner of Central Excise may, if he is of the opinion that an order passed by the Commissioner (Appeals) under Section 35A is not legal or proper, direct the proper officer to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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