Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S. Essel Propack Limited on 4 July, 2012
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT NO.1
APPEAL NO.E/235/11
(Arising out of Order-in- Appeal No.SB/265/Th.1/10 dtd.8.12.10 passed by the Commissioner of Central Excise (A), Mumbai. )
For approval and signature:
Honble Mr.Sahab Singh, Member(Technical)
============================================================
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 :
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?
============================================================= Commissioner of Central Excise, Thane.I :
Appellant VS M/s. Essel Propack Limited Respondent Appearance Shri D.D.Joshi, Supdt. A.R. for Appellant Shri Shri S.S.Gupta, C,.A. for Respondent CORAM:
Mr.Sahab Singh, Member(Technical) Date of hearing: 04/07/2012 Date of decision 04/07/2012 ORDER NO.
Per : Sahab Singh This is an appeal filed by the Commissioner of Central Excise, Thane.1 against the Order-in-Appeal dated 8.12.10 allowing the appeal filed by M/s. Essel Propack Ltd.
2. The issue involved in this appeal is regarding the rebate claimed by the Respondents in respect of the goods cleared by them to M/s. Hindustan Unilever Ltd. Kandla SEZ under Rule 18 of the Central Excise Rules. The rebate claim was rejected by the original authority and was allowed by the Commissioner(Appeals) in the appeal filed by the Respondents.
3. The Ld. Authorized Representative appearing for the Respondents submitted that the Tribunal has no jurisdiction in respect of second appeal pertaining to the rebate claim. He submitted that this Tribunal vide Order No. A/800-801/11/EB/C.II dated 29/8/2011 had rejected such appeals as not maintainable.
4. I find that as per the provisions of Sec.35B of the Central Excise Act, the Tribunal has no jurisdiction in respect of the rebate claims where the order is passed by the Commissioner of Central Excise(Appeals). Accordingly, the appeal is dismissed as non-maintainable.
Sahab Singh Member(Technical) pv 2