2011 (4) TMI 261

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....llants.   Rep. by Sh. Nitin Anand, DR for the respondent.   Per: Shri Justice R.M.S. Khandeparkar:   Heard learned Advocate for the appellants and DR for the respondent.   2. The appellants seek to challenge the order dated 16.02.2010 passed by the Commissioner (Appeals) Chandigarh. By the impugned order, the appeal filed by the appellants against the order passed b....

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....sp; 5. Section 35B (1) of the said Act deals with the subject relating to appeals to the CESTAT. Proviso to the said Section provides that provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,-   (a) ..   (b) a rebate of du....

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....ht to be contended on behalf of the appellants that the order sought to be impugned is in fact passed in exercise of power under Section 11A and 11AB of the said Act. However, it is not disputed nor can be disputed that the issue covered by the said order relates to rebate of duty. Being so, merely because recovery thereof is ordered in exercise of power under Section 11A and interest thereon unde....