CESTAT dismisses Glaxo Smithkline's appeal on Central Excise duty rebate citing jurisdiction limits.

The Appellate Tribunal CESTAT dismissed an appeal by M/s. Glaxo Smithkline Consumer Healthcare Limited concerning the rebate of Central Excise duty paid on goods exported out of India, citing jurisdictional limitations under the Central Excise Act. The Tribunal acknowledged the appellant's argument that the pursuit of the appeal should not contribute to any delay in filing a revision application before the Central Government. Despite the dismissal, the Tribunal recommended that the Central Government consider this argument.

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Issues involved: Appeal regarding rebate of Central Excise duty paid on goods exported out of India.

Analysis:
The Appellate Tribunal CESTAT, New Delhi, heard an appeal filed by M/s. Glaxo Smithkline Consumer Healthcare Limited concerning the rebate of Central Excise duty paid on goods exported out of India. The issue revolved around the jurisdiction of the Tribunal to decide on the appeal as per the first proviso to Section 35B of the Central Excise Act. This proviso restricts the Tribunal from deciding appeals related to orders passed by the Commissioner (Appeals) concerning rebate of duty on goods exported outside India. The impugned order by the Commissioner (Appeals) disallowed the rebate claim, leading to the Tribunal dismissing the appeal on grounds of jurisdiction. Despite the dismissal, the appellant argued that the appeal was filed within the stipulated time in February 2003 and requested that the period during which they pursued the appeal with the Tribunal should not be counted towards any delay in filing a revision application before the Central Government under Section 35EE of the Act. The Tribunal acknowledged the merit in the appellant's argument, suggesting that the Central Government should consider the period of appeal pursuit in the Tribunal as not contributing to any delay in filing the revision application.

In summary, the judgment primarily focused on the jurisdictional limitations imposed by the Central Excise Act regarding appeals related to rebate claims on goods exported out of India. The Tribunal, following the statutory provisions, dismissed the appeal due to lack of jurisdiction but recognized the appellant's argument regarding the period of appeal pursuit not being counted towards any delay in filing a revision application before the Central Government.

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