https://www.taxtmi.com/caselaws?id=48700 Appeals on rebate and export under bond under Rules 12, 12A and 13 of the Central Excise Rules, 1944 were governed by the amended appellate scheme after the Finance Act, 1984, so such matters had to be pursued before the proper statutory authority rather than before the Tribunal. Disputes concerning levy and refund of cess on jute manufactures, including captive consumption and export-related cess, were treated as questions relating to the rate of duty and therefore fell within Special Bench jurisdiction under Section 35D. The matter was disposed of on jurisdiction, with the substantive tax liability left undecided. en-us Fri, 11 Jan 1991 00:00:00 +0530 Mon, 06 Nov 2023 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48700 Appeals on rebate and export under bond under Rules 12, 12A and 13 of the Central Excise Rules, 1944 were governed by the amended appellate scheme after the Finance Act, 1984, so such matters had to be pursued before the proper statutory authority rather than before the Tribunal. Disputes concerning levy and refund of cess on jute manufactures, including captive consumption and export-related cess, were treated as questions relating to the rate of duty and therefore fell within Special Bench jurisdiction under Section 35D. The matter was disposed of on jurisdiction, with the substantive tax liability left undecided. Case-Laws Central Excise Fri, 11 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48700