2004 (2) TMI 414 - AT - Central Excise

CESTAT transfers excise duty rebate appeal to Joint Secretary under Section 35B

The Appellate Tribunal CESTAT, New Delhi transferred an appeal for rebate of duty of excise to the Joint Secretary for consideration under Section 35B. ... Jurisdiction of appellate Tribunal in appeals concerning rebate of excise duty on exported goods (First Proviso to Section 35B) - rebate of duty of excise on goods exported or on excisable materials used in manufacture of exported goods - transfer of appeal for consideration under Revision Application (Review)Jurisdiction of appellate Tribunal in appeals concerning rebate of excise duty on exported goods (First Proviso to Section 35B) - rebate of duty of excise on goods exported or on excisable materials used in manufacture of exported goods - Appellate Tribunal lacked jurisdiction to decide the appeal which related to a claim for rebate of excise duty on exported goods or on excisable materials used in manufacture of exported goods under the First Proviso to Section 35B. - HELD THAT: - The Departmental Representative drew attention to the First Proviso to Section 35B which excludes the appellate Tribunal's jurisdiction in respect of orders relating to rebate of duty of excise on goods exported or on excisable materials used in the manufacture of exported goods. The appeal before the Tribunal raised the question of such a rebate; accordingly the proviso operated to deprive the Tribunal of jurisdiction to entertain and decide the appeal. The Tribunal accepted this objection and treated the matter as falling outside its adjudicatory competence under the cited proviso.Objection of lack of jurisdiction on account of the First Proviso to Section 35B sustained; Tribunal declined to decide the appeal.Transfer of appeal for consideration under Revision Application (Review) - Appeal was transferred to the Joint Secretary, Revision Application (Review) for appropriate consideration. - HELD THAT: - Having concluded that the Tribunal lacked jurisdiction to decide the rebate claim, the Tribunal directed that the appeal be transferred to the Joint Secretary, Revision Application (Review) so that the matter may receive appropriate consideration by the competent authority. The order constitutes disposal of the appeal by transfer rather than by adjudication on the merits by the Tribunal.Appeal transferred to the Joint Secretary, Revision Application (Review) for appropriate consideration; appeal disposed by transfer.Final Conclusion: The Tribunal held itself without jurisdiction to decide an appeal concerning rebate of excise duty on exported goods under the First Proviso to Section 35B and accordingly transferred the appeal to the Joint Secretary, Revision Application (Review) for appropriate consideration, disposing of the appeal by such transfer. The Appellate Tribunal CESTAT, New Delhi transferred an appeal regarding a claim for rebate of duty of excise to the Joint Secretary for appropriate consideration as per the First Proviso to Section 35B. The appeal was disposed of accordingly.