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TMI Blog2019 (2) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the preliminary objection that in terms of provisions of Section 35B of Central Excise Act, 1944, the appeals against the order of Commissioner (Appeal) in case of rebate claim are not maintainable before this Tribunal, therefore, the appeals are to be dismissed. 3. In response to the preliminary objection raised by the Ld. AR, the Ld. Counsel for the appellant relied on the decision of the Hon'ble High Court of Bombay in the case of M/s Venus International Vs. CCE reported in 2015 (321) E.L.T. 539 (Tri. Mumbai) to say that the appeal is not maintainable before this Tribunal. 4. Heard the parties. 5. Considering the fact that the issue whether the appeal against the rebate claim came before this Tribunal in the case Venus Internationa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er No. A/743/2013-WZB(EB), dated 26-8-2013 as reported in 2015 (321) E.L.T. 539 (Tri. - Mumbai) (Venus International v. Commissioner). While admitting the appeal, the High Court passed the following order: "This appeal of the assessee challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai dated 26 August 2013. 2. By this order the Tribunal has held that the appeal preferred by the appellant assessee before us is incompetent, not maintainable and therefore, it has no jurisdiction to entertain and try it. 3. Since the question of law arising from this order requires interpretation of legal provisions, this appeal is admitted on the following substantial question of law. Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue for denial of rebate claim is that whether the appellant is entitled to claim Cenvat credit on the invoices issued by M/s SS Exports (one of the supplier of the goods.) Hence, the appeals are heard on merits. 7. The facts of the case are that the appellant is a merchant exporter and procured goods for export on the strength of AREI which has been duly examined by the jurisdictional authorities from SS Exports one of the suppliers. The case of the Revenue is that M/s SS Exports had no facility to manufacturer the goods in question, therefore, the invoices issued by M/s SS Exports are fake, consequently, on the said invoices, the appellant is not entitled to avail cenvat credit, consequently, rebate claim cannot be sanctioned to the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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