https://www.taxtmi.com/caselaws?id=122891 The Tribunal found the appeal not maintainable as it lacked jurisdiction under the Central Excise Act, 1944. The appellant's failure to provide proof of exports resulted in a demand for duty cleared under AR-4 by debiting the bond. The Tribunal upheld the lower authorities' decision, ruling that the appeal should have been filed with the Joint Secretary under Section 35EE of the Act due to goods being cleared for export without duty payment. The appeal was disposed of, directing the appellant to seek remedy through a revision application to the Central Government of India. en-us Mon, 01 Oct 2007 00:00:00 +0530 Tue, 21 Aug 2012 15:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122891 The Tribunal found the appeal not maintainable as it lacked jurisdiction under the Central Excise Act, 1944. The appellant's failure to provide proof of exports resulted in a demand for duty cleared under AR-4 by debiting the bond. The Tribunal upheld the lower authorities' decision, ruling that the appeal should have been filed with the Joint Secretary under Section 35EE of the Act due to goods being cleared for export without duty payment. The appeal was disposed of, directing the appellant to seek remedy through a revision application to the Central Government of India. Case-Laws Central Excise Mon, 01 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122891