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of <h1>Revenue's Stay Petitions Dismissed for Wrong Forum; NCCD Inclusion Issue Not Tribunal's Jurisdiction</h1> <h3>Commissioner of Central Excise, Rajkot Versus Essar Oil Ltd.</h3> The Appellate Tribunal CESTAT AHMEDABAD dismissed the Revenue's Stay Petitions for being filed before the wrong forum. The issue of NCCD inclusion for ... - 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.
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