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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 ..... , the same would not be amenable to the appellate jurisdiction of the Tribunal and the remedy would be as provided under Section 35EE(1) of the Act. It is the Central Government alone which can annul and modify any order passed under Section 35A of the Act which is in the nature referred to in the first proviso to sub-section (1) of Section 35B of the Act. The Central Government, however, would do so only on application of any person aggrieved of such order. The issue which was subject matter of appeals before the Tribunal pertains to rebate of excise duty on export and, therefore, the Tribunal had no jurisdiction to entertain the appeals - impugned order set aside - appeal allowed - decided in favor of appellant. - EXAP No. 01 of 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut forth by the respondents was rejected by the Jurisdictional Assistant Commissioner of Central Excise Division, Jammu. The respondents went in appeal before the Commissioner (Appeals), Chandigarh-II. The appeals filed by the respondents were also dismissed. The respondents challenged the orders passed by the Commissioner (Appeals) before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to be as the Tribunal ). By a common order dated 27-7-2016 [2017 (358) E.L.T. 307 (Tri. - Chennai)], the Tribunal accepted the appeals preferred by the respondents and impugned orders passed by the Commissioner (Appeals) against the respondents were set aside. The common order passed by the Tribunal in favour of the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in as factory or in a warehouse; (b) a rebate of duty of excise on goods, exported to any country or territory outside India or on excisable materials used in the manufacture of goods which are exported 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 utilized 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 : . [35EE. Revision by Central Government. - (1) The Central Government may, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate jurisdiction of the Tribunal and the remedy would be as provided under Section 35EE(1) of the Act. It is the Central Government alone which can annul and modify any order passed under Section 35A of the Act which is in the nature referred to in the first proviso to sub-section (1) of Section 35B of the Act. The Central Government, however, would do so only on application of any person aggrieved of such order. 7. Accordingly, we are of the considered view that the issue which was subject matter of appeals before the Tribunal pertains to rebate of excise duty on export and, therefore, the Tribunal had no jurisdiction to entertain the appeals. Consequently, the order impugned is set aside. The respondents, however, shall be at liber ..... X X X X Extracts X X X X X X X X Extracts X X X X
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