https://www.taxtmi.com/caselaws?id=3052 The Tribunal concurred with the preliminary objection raised by the JDR, determining that the Tribunal lacked jurisdiction under the first proviso to Section 35B (1) of the Central Excise Act, 1944 in cases of goods exported without duty payment. Consequently, the appeal was deemed not maintainable, and the appropriate remedy was identified as filing a revision application under Section 35EE with the Central Government of India. The appeal was disposed of as not maintainable based on the legal provisions governing the Tribunal's jurisdiction and the specific circumstances of the case. en-us Mon, 01 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3052 The Tribunal concurred with the preliminary objection raised by the JDR, determining that the Tribunal lacked jurisdiction under the first proviso to Section 35B (1) of the Central Excise Act, 1944 in cases of goods exported without duty payment. Consequently, the appeal was deemed not maintainable, and the appropriate remedy was identified as filing a revision application under Section 35EE with the Central Government of India. The appeal was disposed of as not maintainable based on the legal provisions governing the Tribunal's jurisdiction and the specific circumstances of the case. Case-Laws Central Excise Mon, 01 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3052