Custom, Excise & Service Tax Tribunal
M/S. Nitta Gelatin India Ltd vs Commissioner Of Central Excise & ... on 11 March, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. Appeal No. C/86280/2013-Mum. (Arising out of Order-in-Appeal No. PVR/291/NGP/2012 passed by the Commissioner of Customs & Central Excise (Appeals) Nagpur) For approval and signature: Honble Mr. S.S. Kang, Vice President Honble Mr. P.K.Jain, Member (Technical) ============================================================
1. Whether Press Reporters may be allowed to see :
the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy :
of the Order?
4. Whether Order is to be circulated to the Departmental :
authorities?
============================================================= M/s. Nitta Gelatin India Ltd. :
Appellant VS Commissioner of Central Excise & Customs, Nagpur :
Respondent Appearance Shri P. Sahasvaram, DGM (FAA) for Appellant Shri M.S. Reddy, Deputy Commissioner (A.R) for respondent CORAM:
Mr. S.S. Kang, Vice President Mr. P.K. Jain, Member (Technical) Date of hearing : 11/03/2014 Date of decision : 11/03/2014 ORDER NO.
Per : S.S. Kang Heard both sides.
2. The appeal is filed appeal against the order-in-appeal passed by Commissioner (Appeals) in respect of drawback claims filed by the appellant.
3. We find that as per the provisions of Section 129A of the Customs Act,1962, the Tribunal has no power to decide any appeal in respect of any order passed by Commissioner (Appeals) regarding payment of drawback. In view of this, the appeal is dismissed as not maintainable. However, the appellant shall have liberty to approach the appropriate forum in accordance with law (Dictated in court) (P.K. Jain) Member (Technical) (S.S. Kang) Vice President Sm ??
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