Custom, Excise & Service Tax Tribunal
Dgm Finance Ioc vs Commissioner Of Gst&Amp;Cce(Chennai ... on 4 December, 2019
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
CHENNAI
REGIONAL BENCH - COURT NO. I
Service Tax Appeal No. 40096 of 2019
(Arising out of Order-in-Appeal No. 574/2018 (CTA-I) dated 23.10.2018 passed by the
Commissioner of G.S.T. & Central Excise (Appeals-I), 26/1, Mahatma Gandhi Marg,
Nungambakkam, Chennai - 600 034)
Deputy General Manager (Finance), : Appellant
M/s. Indian Oil Corporation Limited,
Southern Regional Office,
139, Nungambakkam High Road,
Chennai - 600 034
VERSUS
The Commissioner of G.S.T. and Central Excise, : Respondent
Chennai North Commissionerate, No. 26/1, Mahatma Gandhi Marg, Nungambakkam, Chennai - 600 034 APPEARANCE:
Ms. Pallavi Ganesh, Advocate (Proxy) for the Appellant (on behalf of Shri. M.N. Bharathi, Advocate) Shri. S. Govindarajan, Authorized Representative (A.R.) for the Respondent CORAM:
HON'BLE MR. P. DINESHA, MEMBER (JUDICIAL) FINAL ORDER NO. 41637 / 2019 DATE OF HEARING: 04.12.2019 DATE OF DECISION: 04.12.2019 Ms. Pallavi Ganesh, Ld. Advocate appearing proxy on behalf of Shri. M.N. Bharathi, Ld. Counsel for the appellant, requests for adjournment on the ground that the counsel for the appellant is out of station.
2. The case was earlier posted for hearing on 03.12.2019 on which date the Ld. Departmental Representative appearing for the Revenue had 2 represented that the appeal was not maintainable as the issue relates to claim of rebate under the first proviso to Section 35B (1). Ld. Departmental Representative also pointed out to the Order-sheet notings of 05.03.2019, 02.05.2019 and 04.09.2019 to contend that non- maintainability of the appeal was brought to the notice of the assessee also since the only remedy is to file revision petition before the concerned Revisional Authorities. The matter was adjourned from 03.12.2019 to today only on this short point.
3. After going through the impugned order, I find that the Tribunal lacks jurisdiction to entertain the present appeal as the only remedy available to the appellant is to approach the concerned Revisional Authorities.
4. In view thereof, the request of the Ld. Advocate appearing proxy is rejected and the appeal is dismissed as not maintainable.
(Dictated and pronounced in open court) Sd/-
(P. DINESHA) MEMBER (JUDICIAL) Sdd