2006 (11) TMI 535

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.... Shri G. Pramod Kumar, JDR, for the Respondent. [Order]. - Heard both sides. The appellants, Otis Elevator Company (India) Ltd. having factory at Akurli Road, Kandivali (East), Mumbai are engaged in the manufacture of various components/parts of lifts/elevators and were exporting the said excisable goods falling under Chapter 84 Headings 84.28 and 84.31 of the Schedule to the Central Exci....

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....he Adjudicating authority had analysed the issue in depth and found that the appellants had filed the proof of export within the stipulated time with the proper Officer. Being aggrieved by the said Order of the Commissioner (A), the Revenue preferred a Revision Application before the Department of Revenue, New Delhi who after hearing both the parties passed an order mentioning that dropping the de....

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....proviso to Sub Section 35B of the Central Excise Act, 1944 which contemplates that the goods exported out side India without payment of duty. According to him the preliminary issue involved in this appeal relates to export of goods out side India without payment of duty and non furnishing of proof of export. As such the Tribunal has no jurisdiction to entertain this appeal. 4. The learned ....