Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs Nestle India Ltd on 22 January, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 20088 / 2014 Appeal(s) Involved: E/390/2007-SM [Arising out of Order-in-Appeal No. 71/2007 dated 27/02/2007 passed by the Commissioner of Central Excise, Mangalore] Commissioner of Central Excise, Customs and Service Tax - Mysore S1-S2 Vinaya Marga, Siddhartha Nagar, Mysore - 570 011 Karnataka Appellant(s) Versus Nestle India Ltd. Industrial Area, Post Box No.24, Nanjangud - 571 301 Respondent(s)
Appearance:
Mr N. Jagdish, Superintenent (AR) For the Appellant Ms Smriti, Advocate World Trade Center, No. 404-406, 4th Floor, South Wing, Brigade Gateway Campus, No. 26/1 Dr. Rajkumar Road, Malleswaram West, Bangalore - 560 055 For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER Date of Hearing: 22/01/2014 Date of Decision: 22/01/2014 The issue involved is the eligibility of the respondent to rebate of excise duty paid on their exports. As per the provisions of Section 35B of Central Excise Act 1944, the Tribunal has no jurisdiction in matters relating to rebate on exports. Accordingly the appeal is rejected as not maintainable. (Order dictated and pronounced in open court) (B.S.V MURTHY) TECHNICAL MEMBER iss