Appeal for Waiver of Duty & Penalty Dismissed for Export - Jurisdiction Issue

The Appellate Tribunal CESTAT, KOLKATA dismissed the appeal seeking waiver of pre-deposit of duty and penalty under Section 11AC of the Central Excise Act, 1944 for export of goods, holding that the issue fell under the jurisdiction of the revisionary Authority of the Government of India, not the Tribunal. The appeal was deemed not maintainable, and the Stay Petition was disposed of accordingly.

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Issues involved: Application seeking waiver of pre-deposit of duty and penalty u/s 11AC of the Central Excise Act, 1944 for export of goods.

Summary:
The judgment by the Appellate Tribunal CESTAT, KOLKATA addressed an application seeking waiver of pre-deposit of duty amounting to Rs. 1.48 lakhs and an equal penalty imposed under Section 11AC of the Central Excise Act, 1944. The ld.A.R. for the Revenue contended that the appeal before the Tribunal was not maintainable as the issue pertained to export of goods and the order was passed by the ld. Commissioner (Appeals). The ld. Consultant for the Appellant did not dispute these facts. The Tribunal concurred with the Revenue's argument, stating that the proper forum for pursuing the matter was the revisionary Authority of the Government of India against the said order, not the Tribunal. Consequently, the appeal was dismissed as not maintainable, and the Stay Petition was also disposed of.

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