Appellate jurisdiction bar over export goods without duty payment led to recall of the Tribunal's earlier order and non-maintainability.

The Tribunal's appellate jurisdiction is excluded where the Commissioner (Appeals) order concerns goods exported out of India without payment of duty under the Central Excise Act, so an appeal on rebate/export goods falls outside Section 35B(1). Applying that statutory bar and the cited precedent, the Tribunal treated its earlier final order as having been passed without jurisdiction, recalled it, and held the appeal not maintainable.

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Issues: Whether the Tribunal had jurisdiction to entertain the appeal concerning rebate/export goods and whether the earlier final order required recall, resulting in rejection of the appeal as not maintainable.

Analysis: The dispute arose from an order concerning demand and penalty under the Central Excise Rules in relation to export of excisable goods without payment of duty. The Tribunal held that, in view of the exclusion contained in the proviso to Section 35B(1) of the Central Excise Act, 1944, the appeal lay outside its jurisdiction where the Commissioner (Appeals) order related to goods exported out of India without payment of duty. Following the cited precedent and the jurisdictional bar, the earlier final order was found to have been passed without jurisdiction and liable to be recalled.

Conclusion: The Tribunal held that it lacked jurisdiction to decide the appeal, recalled the earlier final order, and rejected the appeal as not maintainable, in favour of the Revenue.

Ratio Decidendi: Where a Commissioner (Appeals) order relates to export goods without payment of duty, the statutory bar in Section 35B(1) excludes the Tribunal's appellate jurisdiction, and any order passed contrary to that bar is liable to be recalled.

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