2015 (3) TMI 435

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....g substantial question of law: "Whether the CESTAT is right in law in holding that no appeal lies to it in respect of rebate claims made under the Finance Act,1994?" 2. With the consent of both sides,we dispose of this Appeal finally. 3. By the impugned order dated 30th April,2013,the Tribunal held that the Appeal filed by the Revenue is incompetent and not maintainable. That was on the understanding of the legal provisions by the Tribunal. The Commissioner of Central Excise (Appeals),Mumbai,Zone-I,on 15th December,2010 set aside the orderinoriginal. The Revenue was of the view that this order requires an Appeal being filed,that is how it approached the Tribunal. 4. The Respondent Assessee holds a Service Tax registration. It is....

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.... granted,but the Appeal was incompetent. 7. In reaching this conclusion,the Tribunal found that it has the same powers as provided under the Central Excise Act,1944 regarding hearing of Appeals under the Finance Act,1994 and in respect of rebate claim,no Appeal will lie to it against the order of the Commissioner (Appeals). 8. We have perused,with the assistance of the learned Counsel appearing for both sides,the relevant statutory provisions. 9. The Finance Act,which enacts certain provisions and particularly dealing with Appeals,states in section 83 that the following sections of the Central Excise Act,1944 (1 of 1944),as in force from time to time,shall apply,so far as may be,in relation to service tax as they apply in relation ....

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....missioner in that regard are incorporated in section 85. 12. Then comes the Appeals to the Tribunal and section 86(1) states that any Assessee aggrieved by an order passed by the Commissioner of Central Excise under section 73 or 83A or an order passed by the Commissioner of Central Excise under section 85,may appeal to the Appellate Tribunal against such order. By subsection (2),the Committee of Chief Commissioners of Central Excise may,if it objects to the order of the Commissioner of Central Excise under section 73 or 83A ,direct the Commissioner of Central Excise to appeal to the Appellate Tribunal against the order. Similarly,by an amendment brought in and by substitution of subsection ( 2A ) w.e.f . 11th May,2007 and now providing ....