https://www.taxtmi.com/caselaws?id=207823 The Tribunal's appellate jurisdiction is excluded where the Commissioner (Appeals) order concerns goods exported out of India without payment of duty under the Central Excise Act, so an appeal on rebate/export goods falls outside Section 35B(1). Applying that statutory bar and the cited precedent, the Tribunal treated its earlier final order as having been passed without jurisdiction, recalled it, and held the appeal not maintainable. en-us Wed, 02 Feb 2011 00:00:00 +0530 Sat, 22 Oct 2011 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207823 The Tribunal's appellate jurisdiction is excluded where the Commissioner (Appeals) order concerns goods exported out of India without payment of duty under the Central Excise Act, so an appeal on rebate/export goods falls outside Section 35B(1). Applying that statutory bar and the cited precedent, the Tribunal treated its earlier final order as having been passed without jurisdiction, recalled it, and held the appeal not maintainable. Case-Laws Central Excise Wed, 02 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207823