TaxTMI 
TaxTMI 
TaxTMI 
2013 (7) TMI 241
X X X X Extracts X X X X
X X X X Extracts X X X X
....f Rs. 1,42,893/-. The party was not aggrieved by rejection of rebate claim to the extent of Rs. 53,180/-. As regards rejection of rebate claim of Rs. 89,713/-, they preferred an appeal to the Commissioner (Appeals). There was a delay of four days in the filing of that appeal. The party applied for its condonation on certain grounds. The learned Commissioner (Appeals) was not impressed with the reasons stated for the delay of the appeal. In the result, the appeal against the order-in-original came to be dismissed as time-barred. The present appeal of the party is directed against the appellate Commissioner's order. 3. Today's is the second listing of the case for hearing and the first occasion for both sides to address the Bench. The learne....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ons, reads as follows: "SECTION 35B. Appeals to the Appellate Tribunal. - (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a)........... (b) an order passed by the Commissioner (Appeals) under section 35A; (c)........... (d)......... 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)......
X X X X Extracts X X X X
X X X X Extracts X X X X
....der of the nature referred to in the first proviso to sub-section (1) of section 35B. 6. While the first proviso to Section 35B(1) of the Act bars appeal to this Appellate Tribunal against an order passed by the Commissioner (Appeals) under Section 35A in relation to rebate of duty of excise on goods exported to any country or territory outside India, Section 35EE(1) provides for revision, by the Central Government, of an order of the Commissioner (Appeals) which is of the nature referred to in the first proviso to Section 35B(1). 7. The impugned order in this case did not deal with any rebate claim, In that order, the learned Commissioner (Appeals) was considering whether the delay of four days involved in the filing of appeal by the ass....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of interpretation in mind, one must look at this case from another angle. Section 35C of the Act empowers this Appellate Tribunal to confirm, modify or annul the decision or order appealed against. It also authorizes this Appellate Tribunal to remand the case to the lower authority for good reasons. On the other hand, Section 35EE of the Act does not authorize the Central Government to remand any rebate case to the Commissioner (Appeals). On the facts of the present case, this Appellate Tribunal can remand the case to the lower appellate authority for a decision on merits if it is found that the aforesaid delay of four days involved in the filing of appeal before him against the Assistant Commissioner's order is liable to be condoned. On t....