https://www.taxtmi.com/caselaws?id=342875 Rebate of duty on goods supplied from the Domestic Tariff Area to a Special Economic Zone was treated as falling outside the class of appeals maintainable before the Tribunal under clause (b) of the proviso to section 35(1) of the Central Excise Act, 1944. The governing Larger Bench view was that the Special Economic Zones Act, 2005 and the Central Excise Act, 1944 operate in their respective fields, and section 51 of the Special Economic Zones Act, 2005 does not create a conflict altering maintainability. Following that binding ruling, the Tribunal held the Revenue's appeal was not maintainable. en-us Mon, 08 May 2017 00:00:00 +0530 Fri, 22 Sep 2017 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342875 Rebate of duty on goods supplied from the Domestic Tariff Area to a Special Economic Zone was treated as falling outside the class of appeals maintainable before the Tribunal under clause (b) of the proviso to section 35(1) of the Central Excise Act, 1944. The governing Larger Bench view was that the Special Economic Zones Act, 2005 and the Central Excise Act, 1944 operate in their respective fields, and section 51 of the Special Economic Zones Act, 2005 does not create a conflict altering maintainability. Following that binding ruling, the Tribunal held the Revenue's appeal was not maintainable. Case-Laws Central Excise Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342875