Custom, Excise & Service Tax Tribunal
Ajinkya Enterprises vs Pune - Iii on 7 January, 2011
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI APPEAL NO: E/17/2010 [Arising out of Order-in-Appeal No: PIII/VM/190/09 dated 07/09/2009 passed by the Commissioner of Central Excise (Appeals), Pune - III.] For approval and signature: Hon'ble Shri S.K. Gaule, 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? : No 2. Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? : Yes 3. Whether Their Lordships wish to see the fair copy of the Order? : Seen 4. Whether Order is to be circulated to the Departmental authorities? : Yes Ajinkya Enterprises ...Appellant Vs Commissioner of Central Excise Pune - III ...Respondent
Appearance:
Shri Shrikant Acharya, Partner for the appellant Shri N.A.Sayyed, Authorised Representative (JDR) for the respondent CORAM:
Hon'ble Shri S.K. Gaule, Member (Technical) Date of decision: 07/01/2011 ORDER NO: ____________________________ The appellant have filed this appeal against the Order-in-Appeal No: PIII/VM/190/09 dated 07/09/2009 whereby the Commissioner (Appeals) has allowed the appeal of the department and set aside the lower adjudicating authority's order-in-original sanctioning the rebate claim of Rs. 3,04,714/-.
2. At the outset, the learned JDR raised preliminary objection that the appeal is not maintainable as per proviso (b) to Section 35B of the Central Excise Act. Undisputedly, it is a case of rebate of duty under Rule 18 of Central Excise Rules, 2002 for which the appeal does not lie to this Tribunal. Therefore, the appeal is liable to be dismissed as not maintainable.
3. The appeal is dismissed as not maintainable. (Dictated in Court) (S.K. Gaule) Member (Technical) */as ??
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