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of <h1>Appeal Dismissed: Lack of Representation Renders Appeal Not Maintainable</h1> <h3>Abicor Binzel Productions (India) Pvt. Ltd. Versus Commissioner of Central Excise, Pune-III </h3> The appeal was dismissed for lack of jurisdiction by the appellate tribunal under the Central Excise Act regarding duty rebate on goods exported. The ... - The appeal was found not maintainable as per the first proviso to sub-section (1) of Section 35B of the Central Excise Act. The appellate tribunal did not have jurisdiction to decide the appeal regarding rebate of duty on goods exported outside India. The appeal was dismissed due to lack of representation for the appellant.
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