Custom, Excise & Service Tax Tribunal
M/S. Kruger Ventiliation Industries ... vs Commissioner Of Central Excise, ... on 26 October, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. Appeal No. E/1936/12 (Arising out of Order-in-Appeal No. BR/193/TH-I/2011 dt. 24.09.2012 passed by the Commissioner (Appeals) Central Excise, Mumbai-I ) For approval and signature: Honble Shri Ramesh Nair, Member (Judicial) ======================================================
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 : No 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. Kruger Ventiliation Industries (I) Pvt. Ltd. :
Appellant VS Commissioner of Central Excise, Mumbai-I :
Respondent Appearance Shri Guruprasad Tiwari, Director for Appellant Shri Sanjay Hasija, Supdt. (A.R) for respondent CORAM:
Honble Shri Ramesh Nair, Member (Judicial) Date of hearing : 26/10/2016 Date of decision: 26/10/2016 ORDER NO.
The issue involved in the present case is that the refund of duty paid against the supplies made to SEZ. As per Section 35B(1) of the Central Excise Act, this appellate Tribunal has no jurisdiction to decide the appeal against the order relating to rebate of duty of excise on the goods exported. In the present case, the supplies made to SEZ is treated as export therefore this Tribunal has no jurisdiction to entertain an appeal in the subject matter. I therefore dismiss the appeal as non-maintainable with liberty to the appellant to file Revision Application before the Joint Secretary (RA) Government of India.
(Pronounced & Dictated in court) (Ramesh Nair) Member (Judicial) SM.2
Appeal No. E/1936/12