Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise & S.T., ... vs M/S. Mascot Valve Pvt. Limited on 23 September, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad Appeal No. : E/1766/2009 (Arising out of OIA-255/2009-AHD-II-CE/CMC/COMMR-A-/AHD dated 25.08.2009 passed by Commissioner (Appeals) Central Excise & Service Tax, Ahmedabad) Commissioner of Central Excise & S.T., Ahmedabad : Appellant (s) VERSUS M/s. Mascot Valve Pvt. Limited : Respondent (s)
Represented by :
For Appellant (s) : Shri Alok Shrivastava, Authorised Representative For Respondent (s) : None.
For approval and signature :
Mr. P.M. Saleem, Hon'ble Member (Technical) 1 Whether Press Reporter 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? No 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 CORAM :
Mr. P.M. Saleem, Hon'ble Member (Technical) Date of Hearing/ Decision : 23.09.2016 ORDER No. A/10989/2016 Dated 23.09.2016 Per : Mr. P.M. Saleem Heard the ld. Authorised Representative for Revenue and perused the records. None appears for the Respondents.
2. This appeal is filed by Revenue against the impugned order passed by Commissioner (Appeals). The issue herein pertains to rebate claims. Any appeal against the order of first appellate authority, in respect of rebate claims, lies with the Joint Secretary, Government of India and not before the Tribunal. Hence, the appeal filed by the Revenue is not maintainable and is dismissed accordingly. (Order dictated and pronounced in the open Court) (P.M. Saleem) Member (Technical) ..KL 2