2011 (7) TMI 920

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....R.M.S.KHANDEPARKAR These appeals have been heard in terms of order passed today in Excise Stay application No.98 and 99 of 2011. 2. JCDR raises preliminary objection in the matter regarding the maintainability of the appeals while drawing our attention to the proviso to Section 35B (1) of Central Excise Act, 1944. He submits that the impugned order has been passed in the recovery proceedin....

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....e exported to any country or territory outside India.  Obviously, therefore, in case the order relates to rebate of duty of excise, the same will be out of judicial review by this Tribunal and the jurisdiction in that regard would vest in the Central Government in terms of Section 35EE of Central Excise Act, 1944. 5. The statutory provision comprised under proviso to Section 35B clearly u....

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....ated to rebate amount.Taking into consideration the meaning of expression 'relate' in Section 35B(1) of the said Act, it has to be given a wide meaning and considering the same not only the order relating to the grant of claim or rejection of rebate but even any order relating to consequences which  could follow from such order would be beyond  the scope of judicial review by the Tribuna....