Custom, Excise & Service Tax Tribunal
Commissioner Of Customs & Central ... vs M/S Adobe Systems India Pvt. Ltd on 17 January, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH : ALLAHABAD COURT No. I APPEAL No. ST/2486/2012-CU[DB] (Arising out of Order-in-Appeal No. 121-ST/APPL/NOIDA/12 dated 27/04/2012 passed by Commissioner of Central Excise & Customs (Appeals), Noida) Commissioner of Customs & Central Excise, Noida Appellant Vs. M/s Adobe Systems India Pvt. Ltd. Respondent
Appearance:
Shri Pawan Kumar Singh (Supdt.) AR for Appellant Shri Kapil Vaish (CA) for Respondent CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr. Anil G. Shakkarwar, Member (Technical) Date of Hearing : 17/01/2018 Date of Decision : 17/01/2018 FINAL ORDER NO. 70309/2018 Per: Ashok Jindal The Revenue filed this appeal against the impugned order, wherein the learned Commissioner (Appeals) has allowed rebate claim.
2. Heard the parties, considering the facts that as per the Section 86 of the Finance Act, 1944 read with Section 35(B) of Central Excise Act, 1944, in case of rebate claim, the order passed by the learned Commissioner (Appeals) in not appealable before this Tribunal, therefore, we hold that this Tribunal have no jurisdiction to entertain the appeal, against the impugned order. Therefore, we dismiss the appeal as not maintainable. (Dictated and pronounced in Court) Sd/- Sd/-
(Anil G. Shakkarwar) Member (Technical) (Ashok Jindal) Member (Judicial) Ankit 1 2 APPEAL No. ST/2486/2012-CU[DB]