https://www.taxtmi.com/caselaws?id=210232 The Commissioner of Central Excise (Appeals) allowed the Appellant's appeal, setting aside the demand for rebate recovery and penalty imposed on the Respondent. The subsequent Appeal filed by Revenue was dismissed by the Tribunal, citing lack of jurisdiction under Section 35B of the Central Excise Act, 1944, which prohibits appeals related to rebate of duty of excise on goods exported. The Tribunal emphasized its inability to decide on such matters, leading to the rejection of the Appeal. en-us Fri, 24 Jun 2011 00:00:00 +0530 Fri, 23 Nov 2012 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210232 The Commissioner of Central Excise (Appeals) allowed the Appellant's appeal, setting aside the demand for rebate recovery and penalty imposed on the Respondent. The subsequent Appeal filed by Revenue was dismissed by the Tribunal, citing lack of jurisdiction under Section 35B of the Central Excise Act, 1944, which prohibits appeals related to rebate of duty of excise on goods exported. The Tribunal emphasized its inability to decide on such matters, leading to the rejection of the Appeal. Case-Laws Central Excise Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210232