2005 (12) TMI 482

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.... Appellant. Shri Vinod Agarwal, JDR, for the Respondent. [Order]. - The issue involved in these 2 appeals is in respect of rebate of the duty of Excise paid on the goods exported. The relevant fact that arise for consideration are that the appellants cleared the goods from their factory under AR-4 for export by debiting under bond. The appellants could not export the goods within the peri....

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....(1) of the Central Excise Act contemplate about filing of appeal to the Appellate Tribunal. The said Section reads as under :- "Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order - (a)     a decision or order passed by the [Commissioner of Central Excise] as an adjudicating authority; (b)     ....

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....order relates to, - (a)     a case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to another factory, or from one warehouse to another, or during the course of processing of the goods in a warehouse or in storage, whether in a factory or in a warehouse; (b)     a rebate of duty of excise on goods exported to any cou....

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....ernment. It is admitted fact that in this case the question is of rebate of duty on the goods exported though belatedly. The case law referred by the learned Advocate does not cover the present matter since the proviso to Section 35B(1) was not brought to the notice of the Hon'ble Tribunal in that case. 4. In view of the above, I find that the appeals of the Appellants are filed before the....