Tribunal jurisdiction excluded for excise rebate appeals on exported goods; proper remedy lay in revision before the competent authority.

Rebate of excise duty on exported goods fell within the category expressly excluded from the Tribunal's appellate jurisdiction under proviso (b) to Section 35B(1) of the Central Excises and Salt Act, 1944. The proper remedy was a Revision Application before the Government of India, so an appeal filed before the Tribunal in the wrong forum was not maintainable and could not be examined on merits. The papers were therefore ordered to be returned to the appellants for presentation before the competent authority.

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Issues: Whether the Tribunal had jurisdiction to entertain an appeal against an order-in-appeal concerning rebate of excise duty on exported goods, and whether the papers were liable to be returned for pursuit of the correct remedy before the proper forum.

Analysis: The appeal arose from an order-in-appeal relating to rebate of excise duty on exported goods, a category expressly excluded from the Tribunal's appellate jurisdiction under proviso (b) to sub-section (1) of Section 35B of the Central Excises and Salt Act, 1944. The proper remedy lay by way of Revision Application before the Government of India. Since the appeal had been filed before the wrong forum, the Tribunal lacked jurisdiction to decide the matter on merits.

Conclusion: The appeal was not maintainable before the Tribunal and the papers were directed to be returned to the appellants for presentation before the proper authority.

Final Conclusion: The dispute was disposed of on the ground of lack of jurisdiction, without adjudication on the substantive rebate claim.

Ratio Decidendi: Where a statutory appeal lies outside the Tribunal's jurisdiction under the governing appellate provision, the Tribunal cannot entertain the matter and the aggrieved party must pursue the prescribed revisionary remedy before the competent authority.

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