2011 (11) TMI 183

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp; Gajendra Jain, C.A. for Appellant Shri  V.K. Agarwal, Additional Commissioner  (A.R) Per : S.S.Kang Heard both sides. 2. Revenue raised preliminary objection regarding maintainability of the appeal on the ground that the impugned order is passed by Commissioner (Appeals) in respect of the rebate claim of the appellant and as per the provisions of Section 35B of the Centra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Tribunal in the case of Malwa Indus. Ltd. Vs. Commissioner of Central Excise, Ludhiana reported in 2004 (178) E.L.T. 783 (Tri.Del.) to say that any similar situation held that the appeal is maintainable. Appeal filed by the Revenue was dismissed by Panjab & Haryana High Court in the case of Commissioner of Central Excise Vs. Malwa Industries Ltd. reported in 2010 (251) E.L.T. 32 (P & H). 4. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sue of jurisdiction of the Tribunal 6. The ratio of the above decision of the Tribunal is not applicable on the facts of the present case as the issue in the present case is recovery of rebate and the adjudicating authority held that the rebate already sanctioned is recoverable and this adjudication order is upheld by Commissioner (Appeals) on the appeal filed by the appellant. In view of the c....