https://www.taxtmi.com/caselaws?id=366510 An appeal against a Commissioner (Appeals) order on rebate of central excise duty was held to be outside the Tribunal's appellate competence under the first proviso to Section 35B of the Central Excise Act, 1944. The Tribunal therefore declined jurisdiction over the rebate dispute and did not examine the merits of the sanction claim. The appeal was treated as not maintainable before the Tribunal and dismissed on that ground. en-us Tue, 28 Aug 2018 00:00:00 +0530 Thu, 06 Sep 2018 07:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366510 An appeal against a Commissioner (Appeals) order on rebate of central excise duty was held to be outside the Tribunal's appellate competence under the first proviso to Section 35B of the Central Excise Act, 1944. The Tribunal therefore declined jurisdiction over the rebate dispute and did not examine the merits of the sanction claim. The appeal was treated as not maintainable before the Tribunal and dismissed on that ground. Case-Laws Central Excise Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366510