Maintainability of appeal on rebate interest barred where the substantive dispute was already taken in revision under excise law.

Interest on rebate under the Central Excise Act was held not appealable before the Tribunal where the substantive rebate dispute had already been pursued in revision under the same Act. The Tribunal applied the first proviso to Section 35B(1) and treated the later Revenue appeal against the consequential interest order as barred by the earlier revision route. The result was dismissal of the appeal for want of maintainability, without consideration of the merits of the interest claim.

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Issues: Whether the Revenue's appeal against the order granting interest on rebate was maintainable before the Tribunal in view of the earlier revision proceedings under the Central Excise Act, 1944.

Analysis: The appeal related to interest payable on rebate under Section 11BB of the Central Excise Act, 1944. Since the rebate dispute itself had already been taken in revision before the Joint Secretary (Revision Application), Government of India, the Tribunal held that a further appeal by the Revenue against the consequential interest order was barred by the first proviso to Section 35B(1) of the Central Excise Act, 1944.

Conclusion: The appeal was not maintainable before the Tribunal and was dismissed.

Final Conclusion: The Revenue failed to secure appellate consideration on the merits because the statutory route of challenge had already been invoked in revision.

Ratio Decidendi: Where the substantive dispute has been carried in revision under the Central Excise Act, 1944, a subsequent appeal before the Tribunal against a consequential order arising from the same matter is not maintainable under the first proviso to Section 35B(1).

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