https://www.taxtmi.com/caselaws?id=201608 The Tribunal held that appeals regarding rebate of excise duty on goods exported were not maintainable before it as per Section 35B of the Central Excise Act, 1944. The Tribunal emphasized that each party must address their own legal issues and rejected the argument that a common show-cause notice justified the appeals' maintainability. Consequently, the Tribunal rejected the appeals and disposed of the stay applications accordingly. The judgment clarified that the issue of fraudulent rebate claims falls under the jurisdiction of the Joint Secretary. en-us Mon, 19 Jul 2010 00:00:00 +0530 Thu, 20 Jan 2011 19:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201608 The Tribunal held that appeals regarding rebate of excise duty on goods exported were not maintainable before it as per Section 35B of the Central Excise Act, 1944. The Tribunal emphasized that each party must address their own legal issues and rejected the argument that a common show-cause notice justified the appeals' maintainability. Consequently, the Tribunal rejected the appeals and disposed of the stay applications accordingly. The judgment clarified that the issue of fraudulent rebate claims falls under the jurisdiction of the Joint Secretary. Case-Laws Central Excise Mon, 19 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201608