TaxTMI 
TaxTMI 
2011 (2) TMI 1150
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....ational markets and is the regular exporter and is entitled to import goods under Advanced Licence Scheme (DEEC) without payment of duty, vide Notification No. 43/2001 read with 40/2001. They have exported their goods on payment of duty. On receipt of the tax pertaining to proof of exports, they applied for rebate under Rule 18 of CER, 2002 to the extent of Rs. 2,95,396/- and Rs. 5,87,121/-. The jurisdictional Assistant Commissioner of Central Excise, Mysore-II, Division V passed the Orders-in-Original No. 94/2004 and 2/2005 on 7-1-2005 and 3-2-2005 rejecting both the rebate claims on the ground that the assessee was getting double benefit. Aggrieved by the said order the assessee preferred an appeal before the Commissioner (Appeals), Manga....
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....ntral Boards of Revenue Act, 1963 (54 of 1963) (hereinafter in this Chapter referred to as the Board) or the Appellate Commissioner of Central Excise under Section 35, as it stood immediately before the appointed day; (d) an order passed by the Board or the Commissioner of Central Excise, either before or after the appointed day, under section 35A, as it stood immediately before that day. (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) a case of loss of goods, where the loss occurs in transit from a factory to a wareh....
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....bsp; [(1A) Every appeal against any order of the nature referred to in the first proviso to sub-section (1), which is pending immediately before the commencement of section 47 of the Finance Act, 1984, before the Appellate Tribunal and any matter arising out of, or connected with, such appeal and which is so pending shall stand transferred on such commencement to the Central Government, and the Central Government shall deal with such appeal or matter under section 35EE as if such appeal or matter were an application or a matter arising out of an application made to it under that section.] [(1B)(i) The Central Board of Excise and Customs constituted under....
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.... a memorandum of cross-objections verified in the prescribed manner against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3). (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period, (6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, irrespective of ....
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....ction.]" A reading of the aforesaid provision makes it very clear that the proviso to Section 35 categorically states 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) that is an order passed by the Commissioner of Appeals under Section 35-A, if such an order relates to rebate of duty of excise on goods exported to any country or territory outside India or exercisable materials used in the manufacture of goods which are exported to any country or territory outside India. Therefore, the exclusion of the jurisdiction of the appellate Tribunal is expressly stated in the Statute. Therefore the Tribunal was in error i....