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Custom, Excise & Service Tax Tribunal

C.C.E., Delhi-Iii vs Jsl Stainless Ltd on 20 July, 2015

        

 
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, 

WEST BLOCK NO.2, R.K. PURAM, NEW DELHI-110066



BENCH-SM



COURT IV





Excise Appeal No.E/53055/2014 EX.  [SM]



[Arising out of Order-in-Appeal No.101/SVS/RTK/2014 dated 28.02.2014 passed by the Commissioner, Central Excise Commissionerate, Rohtak (Haryana)]



For approval and signature:



HONBLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) 

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 Their Lordships wish to see the fair copy of the Order?
  
4
Whether Order is to be circulated to the Departmental authorities?
      


	

C.C.E., Delhi-III							Appellant

      	

      Vs.

	

JSL Stainless Ltd.						 Respondent

Present for the Appellant : Shri R.K. Mishra, D.R. Present for the Respondent: Shri K.K. Gupta, Advocate Coram: HONBLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) Date of Hearing/Decision: 20.07.2015 FINAL ORDER NO. 52362/2015 PER: S.K. MOHANTY Heard Shri R.K. Mishra, ld. D.R. for the Revenue and Shri. K.K. Gupta ld. Advocate for the respondent.

2. At the outset, the ld. Advocate for the respondent submits that the appeal filed by the Department before this Tribunal is not maintainable in view of the first proviso to section 35 B of the Central Excise Act, 1944. According to the statutory provisions, the Tribunal has no jurisdiction to decide any appeal against the order, which relates to rebate of duty of excise on exportation of goods to outside India. Shri R.K. Mishra, the ld. DR also accepts such proposition of law and submits that due to inadvertence, the appeal has been field before this Tribunal instead of filing the same before Revisionary Authority.

3. Since the issue involved in the present appeal relates to rebate claim of excise duty on account of export of excisable goods to outside the country, this Tribunal has no jurisdiction to decide the appeal. Therefore, the appeal filed by the Revenue is rejected as infructuous.

(Dictated and pronounced in the open Court) (S.K. MOHANTY) MEMBER (JUDICIAL) Anita ??

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E/53055/2014 EX. [SM]