TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the appeal against the order of the Commissioner (Appeals) concerning rebate of central excise duty was maintainable before the Tribunal under the first proviso to Section 35B of the Central Excise Act, 1944.
Analysis: The dispute related to sanction of rebate on exported goods. The Tribunal held that, in view of the first proviso to Section 35B, it had no jurisdiction to entertain an appeal against the Commissioner (Appeals) order in such matters. Since the appeal was outside the Tribunal's appellate competence, the merits of the rebate dispute did not require adjudication.
Conclusion: The appeal was not maintainable before the Tribunal and was dismissed.
TaxTMI 
