https://www.taxtmi.com/caselaws?id=78163 The appeal was remanded for fresh disposal on merits due to show cause notices lacking proper approval of the Commissioner of Central Excise. Additionally, the Tribunal lacked jurisdiction to decide on the claim of rebate against exported goods, specifically man-made fabrics, under Section 35B of the Central Excise Act, 1944. The earlier order was recalled, and the Revenue was directed to present the appeal before the Joint Secretary, Govt. of India, who had the authority to decide on such claims. en-us Thu, 19 Jul 2007 00:00:00 +0530 Thu, 02 May 2013 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78163 The appeal was remanded for fresh disposal on merits due to show cause notices lacking proper approval of the Commissioner of Central Excise. Additionally, the Tribunal lacked jurisdiction to decide on the claim of rebate against exported goods, specifically man-made fabrics, under Section 35B of the Central Excise Act, 1944. The earlier order was recalled, and the Revenue was directed to present the appeal before the Joint Secretary, Govt. of India, who had the authority to decide on such claims. Case-Laws Service Tax Thu, 19 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78163