Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S. Shell Mrpl Aviation Fuels And ... on 12 December, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Application(s) Involved: E/WITHDRAWAL/20761/2017, E/WITHDRAWAL/20762/2017 in E/21416/2017-DB, E/21439/2017-DB Appeal(s) Involved: E/21416/2017-DB, E/21439/2017-DB [Arising out of Order-in-Appeal No. CAL-EXCUS-000-APP-170-171-2017 dated 21/08/2017 passed by Commissioner of Central Excise, COCHIN (Appeal) ] Commissioner of Central Excise, Customs and Service Tax Calicut CENTRAL REVENUE BUILDING, MANANCHIRA, CALICUT, KOZHIKODE, - 673001 KERALA Appellant(s) Versus M/s. Shell MRPL Aviation Fuels and Services Pvt. Ltd Airport Road Calicut Airport MALAPPURAM - 673647 KERALA Respondent(s)
Appearance:
Mrs. Kavitha Podwal, AR For the Appellant Mr. Pradeep R. Hegde, Executive Finance (Company Rep.) For the Respondent Date of Hearing: 12/12/2017 Date of Decision: 12/12/2017 CORAM:
HON'BLE SHRI S.S GARG, JUDICIAL MEMBER HON'BLE SHRI V. PADMANABHAN, TECHNICAL MEMBER Final Order No. 22988-22989 / 2017 Per : S.S GARG Appellant has moved these miscellaneous applications for withdrawal of the appeals as the Tribunal has no jurisdiction to decide any appeal relating to rebate.
2. On perusal of the miscellaneous applications as well as appeals on record, we find that the issue involved in these appeals relates to rebate of duty of excise on goods exported and this Tribunal has no jurisdiction to decide the appeals relating to rebate of duty. Therefore, we dismiss both the appeals as withdrawn.
(Order dictated in Open Court on 12/12/2017) V. PADMANABHAN TECHNICAL MEMBER S.S GARG JUDICIAL MEMBER rv...
2