2011 (8) TMI 1324 - AT - Central Excise

Revenue's Stay Petitions Dismissed for Wrong Forum; NCCD Inclusion Issue Not Tribunal's Jurisdiction

The Appellate Tribunal CESTAT AHMEDABAD dismissed the Revenue's Stay Petitions for being filed before the wrong forum. The issue of NCCD inclusion for ... Inclusion of NCCD in computation of brand rate of drawback - maintainability of appeal before the Appellate Tribunal under the first proviso to Section 129A(1)(b) of the Customs Act, 1962 - stay petitions against order of Commissioner (Appeals)Inclusion of NCCD in computation of brand rate of drawback - maintainability of appeal before the Appellate Tribunal under the first proviso to Section 129A(1)(b) of the Customs Act, 1962 - Whether appeals and stay petitions filed by Revenue against order of Commissioner (Appeals) setting aside the Order in Original on the question of inclusion of NCCD in computation of brand rate of drawback are maintainable before this Tribunal. - HELD THAT: - The Tribunal found that the controversy relates to inclusion of NCCD for computation of the brand rate of drawback on exported goods. Applying the jurisdictional bar contained in the first proviso to Section 129A(1)(b) of the Customs Act, 1962, the Tribunal held that an appeal against the Commissioner (Appeals) on this issue does not lie before this forum. Consequently, the appeals and the stay petitions were not maintainable and were disposed of on that ground. The Revenue was left free to approach the appropriate forum if so advised. [Paras 2]All appeals and stay petitions dismissed as not maintainable under the first proviso to Section 129A(1)(b) of the Customs Act, 1962.Final Conclusion: The Tribunal disposed of the stay petitions and appeals as not maintainable since the question of including NCCD in the brand rate of drawback does not attract jurisdiction of this Appellate Tribunal under the first proviso to Section 129A(1)(b) of the Customs Act, 1962; Revenue may approach the correct forum. The Appellate Tribunal CESTAT AHMEDABAD dismissed the Revenue's Stay Petitions as they were filed before the wrong forum. The issue was regarding the inclusion of NCCD for computation of Brand rate of Drawback, and appeals on this issue do not lie before the Tribunal. The Tribunal advised the Revenue to consider moving to the correct forum.