Custom, Excise & Service Tax Tribunal
M/S Johnson Matthey Chemicals India ... vs Commissioner Of Central Excise, Kanpur on 18 January, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH : ALLAHABAD COURT No. I APPEAL No. E/42/2009-EX[DB] (Arising out of Order-in-Appeal No. 361-CE/APPL/KNP/2008 dated 30/09/2008 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur) M/s Johnson Matthey Chemicals India Pvt. Ltd. Appellant Vs. Commissioner of Central Excise, Kanpur Respondent
Appearance:
Shri R. Santhanam, Advocate, for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent CORAM: Honble Mr. Ashok Jindal, Member (Judicial)
Honble Mr. Anil G. Shakkarwar, Member (Technical) Date of Hearing & Date of Decision : 18/01/2018 FINAL ORDER NO. 70242/2018 Per: Ashok Jindal Heard both the sides and considered the submissions on record.
2. The short issue involved in the present case is that whether the claim of interest on rebate claim can be entertained by this Tribunal or not?
3. We note that in terms of proviso to Section 35B of Central Excise Act, 1944, the appeal filed against the order of Commissioner (Appeals), in case of claim of rebate cannot be entertained, as the appeal is not maintainable before this Tribunal. As in the present case claim of interest of rebate has been a matter of dispute. In that circumstance, we hold that in terms of proviso to Section 35B of Central Excise Act, 1944, the appeal is not maintainable before us. Therefore, the same is dismissed as not maintainable with liberty to the appellant to take appropriate remedy before the appropriate forum.
(Dictated in Court) Sd/- Sd/- (Anil G. Shakkarwar) Member (Technical) (Ashok Jindal) Member (Judicial) Ansari 1 2 Ex. Appeal No. 42/2009-DB