Custom, Excise & Service Tax Tribunal
Sunvik Steels Pvt Ltd vs Commissioner Of Central Excise, ... on 22 April, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Application(s) Involved: E/COD/23278/2014 in E/22760/2014-SM, E/22761/2014-SM E/Stay/23276/2014, E/Stay/23277/2014 in E/22760/2014-SM, E/22761/2014-SM Appeal(s) Involved: E/22760/2014-SM, E/22761/2014-SM [Arising out of Order-in-Appeal No. 233-2014 dated 25/04/2014 passed by Commissioner of Central Excise , (Appeals-I)BANGALORE] [Arising out of Order-in-Appeal No. 27-2014 dated 29/01/2044 passed by Commissioner of Central Excise , (Appeals-I) BANGALORE] For approval and signature: HON'BLE SHRI ASHOK K. ARYA, TECHNICAL MEMBER 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 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? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes Sunvik Steels Pvt Ltd Survey No. 59-72, Jodidevanahalli, Sira Taluk, TUMKUR - 00 KARNATAKA Appellant(s) Versus Commissioner of Central Excise, Service Tax And Customs Bangalore-ii PB 5400 CR BUIDING...QUEENS ROAD, BANGALORE, - 560001 KARNATAKA Respondent(s)
Appearance:
Mr. A.R. SREENIVASAN, Rep SNS TAX CONSULTANTS 112, SATHYAMOORTHY ROAD, RAMNAGAR COIMBATORE - 641009 TAMILNADU For the Appellant Mr. N. JAGADISH, A.R. For the Respondent Date of Hearing: 22/04/2016 Date of Decision: 22/04/2016 CORAM:
HON'BLE SHRI ASHOK K. ARYA, TECHNICAL MEMBER Final Order No. 20304-20305 / 2016 Per : ASHOK K. ARYA In these two appeals the matter concerns with the sanction of drawback to the appellant namely M/s Sunvik Steels Pvt Ltd.
2. It has been pointed out by the learned A.R. Mr Ajay Saxena and Mr N. Jagadish that the drawback matters do not lie in the purview of this Tribunal as per the proviso to Section 129A of the Customs Act 1962. The relevant proviso to Section 129A of the Customs Act says that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in Clause (b) [which refer to the order passed by Commissioner (Appeals) under Section 128A] if the said order relates to,-
(a)....
(b)...
(c) payment of draw back as provided in Chapter X, and the rules made thereunder.
3. As the issue is clear that the matter in both the appeals concerns with the drawback and, therefore, this Tribunal does not have any jurisdiction to decide these appeals. Both the appeals are hereby dismissed without going into the merits of the matters. However, the appellants are free to take further action as per the provisions of the Customs Act 1962.
(Order pronounced and dictated in open court) ASHOK K. ARYA TECHNICAL MEMBER pnr 3