2007 (10) TMI 499

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....S. Gautam, DR, for the Respondent. [Order]. -  Ld. DR raised the preliminary objection in this matter. He submits that the case relates to the rebate of duty and the order was passed by the Commissioner (Appeals) and, therefore, this Tribunal has no jurisdiction under sub-section (1) of Clause (b) of First Proviso to Section 35B of the Central Excise Act, 1944. 2. Ld. Advocate o....

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....of the Hon'ble Supreme Court in the case of Bajaj Co. Ltd. v. State of Bihar and Ors. - AIR 1955 SC 661. He further submits that the Commissioner (Appeals) denied the rebate claim without considering the valuation of the goods and, therefore, it is a case of valuation and not the rebate claim. 3. Ld. DR on behalf of the Revenue submits that in this case show cause notice proposed to deny t....

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....te of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods which are exported to any country or territory outside India. Ld. Advocate strongly relied upon Section 35E of the said Act, which provides powers of the Chief Commissioner of Central or Commissioner of Central Excise to pass certain order. Sub-section (4) of ....

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....en that by show cause notice dated 20-8-2004, it was proposed to reject the rebate claim of Rs. 4,52,953/- under Rule 8 of Central Excise Rules, 2002 read with Notification No. 40/2001-C.E. (N.T.), dated 26-6-2001, as amended. The Commissioner (Appeals) by order-in-appeal dated 23-5-2007 directed the appellants to pay back the amount of Rs. 2,42,427/- along with interest against rebate claim. Thus....