Custom, Excise & Service Tax Tribunal
M/S Burckhardt Compression (India) ... vs Commissioner Of Central Excise, ... on 29 April, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. IV Appeal No. E/153/12 (Arising out of Order-in-Appeal No. P-III/RS/304/2011 dated 25.10.2011 passed by the Commissioner of Central Excise (Appeals), Pune-III). For approval and signature: Honble Shri Raju, Member (Technical) ======================================================
1. Whether Press Reporters may be allowed to see : No 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 : Yes CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether their Lordships wish to see the fair copy : Seen of the order?
4. Whether order is to be circulated to the Departmental : Yes authorities?
====================================================== M/s Burckhardt Compression (India) Pvt. Ltd. Appellant Vs. Commissioner of Central Excise, Pune-III Respondent Appearance:
Shri V.H. Bhide for Appellant Shri S.V. Nair, Assistant Commissioner (AR) for Respondent CORAM:
SHRI RAJU, MEMBER (TECHNICAL) Date of Hearing: 29.04.2016 Date of Decision: 03.06.2016 ORDER NO.
Per: Raju The appellant, M/s Burckhardt Compression (India) Pvt. Ltd., applied for fixation of Brand Rate of Drawback under Rule 7 of Drawback Rules, 1995. Their application was rejected by both the lower authorities. The appellant had filed an appeal before the Tribunal against the said order.
2. Section 129A of the Customs Act, 1962 prescribes that the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order, if such order relates to drawback as provided in Chapter X and the Rules made thereunder.
3. In view of the above, the appeal is dismissed as non-maintainable.
(Pronounced in Court on 03.06.2016) (Raju) Member (Technical) Sinha 2 Appeal No. E/153/12