Tribunal jurisdiction over rebate of duty on exports excluded under the Central Excise Act; Revenue appeal rejected.

A Revenue appeal concerning sanction of rebate of duty on exported goods fell outside the Tribunal's appellate jurisdiction because proviso (b) to Section 35B(1) of the Central Excise Act, 1944 routes such matters to the revisionary authority. The Tribunal therefore lacked jurisdiction to entertain the appeal, and it was rejected as not maintainable.

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Issues: Whether the Tribunal had jurisdiction to entertain the Revenue's appeal against an order sanctioning rebate of duty on exported goods.

Analysis: The appeal related to rebate of duty on goods exported to another country. Under proviso (b) to Section 35B(1) of the Central Excise Act, 1944, such matters fall outside the Tribunal's appellate jurisdiction and lie before the revisionary authority.

Conclusion: The appeal was not maintainable before the Tribunal for want of jurisdiction and was rejected.

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