Tribunal appellate bar for export goods without duty payment sends the remedy to revision under the Central Excise Act.

Where a Commissioner (Appeals) order relates to export of goods outside India without payment of duty, the first proviso to Section 35B(1) of the Central Excise Act, 1944 bars an appeal to the Tribunal. The proper remedy is a revision application under Section 35EE before the Central Government. As the dispute concerned goods cleared for export under bond and fell within that statutory exclusion, the appeal was filed before the wrong forum and was therefore not maintainable before CESTAT.

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Issues: Whether an appeal lay to the Tribunal against the Commissioner (Appeals)' order concerning export of goods without payment of duty, or whether the proper remedy was a revision application to the Central Government.

Analysis: The goods were cleared for export without payment of duty under bond. The statutory bar in the first proviso to Section 35B(1) of the Central Excise Act, 1944 excludes Tribunal appeals against orders of the Commissioner (Appeals) relating to goods exported outside India, other than to Nepal or Bhutan, without payment of duty. In such cases, the remedy lies under Section 35EE of the Central Excise Act, 1944 before the Central Government. The impugned order itself had indicated that course, and the appeal before the Tribunal was therefore pursued before the wrong forum.

Conclusion: The appeal was not maintainable before the Tribunal and was dismissed. The proper remedy was a revision application under Section 35EE of the Central Excise Act, 1944.

Ratio Decidendi: Where an order of the Commissioner (Appeals) relates to export of goods outside India without payment of duty, the Tribunal's appellate jurisdiction is barred by the proviso to Section 35B(1) of the Central Excise Act, 1944 and the aggrieved party must seek revision under Section 35EE of that Act.

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