2014 (5) TMI 566

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.... of law :- "(A) Whether the exemption Notification No. 10/2003-C.E., dated 1-3-2003 is applicable to the goods exported out of India or otherwise ? (B)    Whether the Tribunal was right in holding that the Standards of Weights & Measures Act, 1976 cannot be made applicable to the goods exported out of India ? (C)    Whether in the facts and circumstances of the case and in law the Tribunal is justified in deciding the appeal though the Tribunal was not having jurisdiction?" 2. We have heard learned advocates Shri Kalpesh Shastri appearing for the appellant and Ms. Muskan Gogiya for the Opponents. The short question that requires to be addressed by this Court is as to whether the Tribunal has ju....

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....sidered the submissions of both the sides and on perusal of the record, it appears that the Tribunal vide its Order dated 21st June, 2005; in absence of the present Opponent, heard the Department and it was pointed out to the Tribunal that the question pertains to rebate under the Central Excise Rules, and therefore, it would have no jurisdiction to entertain the appeal and it accordingly so held. However, later on, an application for restoration of appeal was made before it and the Tribunal vide its order dated 4th April, 2006 heard both the sides and held that the dispute relates to payment of full rate of duty i.e., 16% in respect of the export goods whereas, the appellants were paying concessional rate of duty i.e., @ 8% in terms of the....

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.... the Department. And therefore, both the orders would have an effect of merging and even if there is no separate challenge made by the Revenue, that may not deprive the Department from raising such an issue at this stage with this effect. 10. It would be profitable to reproduce at this stage, proviso (b) to Section 35B of the Act. "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)     a decision or order passed by the Commissioner of Central Excise as an adjudicating authority; (b)     an order passed by the Commissioner (Appeals) under Section 35A; (c)   &nb....