2016 (1) TMI 335

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....al No. E/2220/05 - -<br>Central Excise<br>M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri Piyush Heliwal, CA For the Respondent : Shri H M Dixit, Asst Commr (AR) ....

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.... duty paid on the goods exported. The impugned order has been passed by the first appellate authority hence the appeal of the appellant does not lie with the Tribunal, as per the first proviso (b) of ....