Custom, Excise & Service Tax Tribunal
C.R.I Pumps (P) Ltd vs Commissioner Of Customs, Central ... on 22 July, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
CHENNAI
Appeal Nos.E/S/00227, 00228/12 & E/00407, 00408/12
[Arising out of Order-in-Appeal No.CMB-CEX-000-APP-096-12 dt. 21.5.2012 and OIA No. CMB-CEX-000-APP-095-12 dt. 21.5.2012 respectively passed by the Commissioner of Customs, Central Excise & Service Tax, (Appeals), Coimbatore]
For approval and signature :
Honble Shri P.K. Das, Judicial Member
Honble Shri Mathew John, Technical Member
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 the Members wish to see the fair copy of
the order? :
4. Whether Order is to be circulated to the Departmental authorities ? :
C.R.I Pumps (P) Ltd. Appellant
Versus
Commissioner of Customs, Central Excise & ST
Coimbatore Respondent
Appearance:
Shri Karthik Nair, Advocate For the Appellant Shri P.Arul, Superintendent (AR) For the Respondent CORAM : Honble Shri P.K. Das, Judicial Member Honble Shri Mathew John, Technical Member Date of Hearing : 22-7-2013 Date of Decision : 22-7-2013 FINAL ORDER No.___________ Per P.K. Das
Common issued involved in these applications and hence both are taken up together for disposal.
2. After hearing both sides, we find that the issue involved is relating to rebate claim and the impugned orders were passed by Commissioner (Appeals). In terms of provisions of Section 35B of Central Excise Act, 1944, the appellate Tribunal has no jurisdiction to decide the appeal against the order of Commissioner (Appeals) relating to rebate claim. In view of that, the appeals are dismissed as not maintainable. Stay petitions are also dismissed.
3. Ld. Advocate submits that they may be given an opportunity to file before Govt of India. We accept the prayer of Ld. Counsel and hold that appellants are at liberty to file appeal before Govt of India.
4. Stay applications and appeals are disposed of.
(Dictated and pronounced in open court)
(MATHEW JOHN) (P.K.DAS)
TECHNICAL MEMBER JUDICIAL MEMBER
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