2011 (2) TMI 739

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....a, Advocate for the appellant. Shri M. M. Ravi Rajendran, DR for the revenue. Per Shri P. Karthikeyan, The Deputy Commissioner of Central Excise, Mumbai Division demanded an amount of Rs.1,19,130/- from M/s. Varsha International, Bangalore - 8 in terms of Rule 14A of the Central Excise Rules, 1944 and imposed on it a penalty of Rs.2,000/-. On appeal, vide Order No.AT/M-III/260/2005 dated ....

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....t of duty. As per clause (c) of proviso to sub section 1 of Section 35B of the Act, no appeal shall lie to Appellate Tribunal, in respect of any order passed by Commissioner (A) under Section 35A, if such order relates to goods exported out of India (except Nepal and Bhutan) without payment of duty. The application seeks rectification of the error by rejecting the appeal filed by the appellants or....

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.... heard the learned counsel for the assessee. 4. On a careful examination of the records and the submissions, we find that the Final Order No.431/2009 dt.23.3.2009 was passed by this Tribunal without jurisdiction. We note that in the Rivaa Export case (supra) cited by the revenue, the Tribunal had made the following observations and had rendered the following findings. "2.?Now, it is pointed ....