https://www.taxtmi.com/caselaws?id=339444 Conflicting CESTAT decisions on whether drawback-related appeals, including condonation of delay in brand rate drawback applications, are maintainable under the Central Excise Act, 1944 led the Tribunal to compare the appeal provision with the exclusionary wording in the customs appellate framework. Because the maintainability question had not been settled uniformly, the Tribunal did not decide the merits and instead referred the question of law to the Hon'ble President for placement before a Larger Bench for authoritative determination. en-us Fri, 30 Dec 2016 00:00:00 +0530 Wed, 31 Jan 2018 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339444 Conflicting CESTAT decisions on whether drawback-related appeals, including condonation of delay in brand rate drawback applications, are maintainable under the Central Excise Act, 1944 led the Tribunal to compare the appeal provision with the exclusionary wording in the customs appellate framework. Because the maintainability question had not been settled uniformly, the Tribunal did not decide the merits and instead referred the question of law to the Hon'ble President for placement before a Larger Bench for authoritative determination. Case-Laws Central Excise Fri, 30 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339444