2016 (12) TMI 709

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....ppeal is filed by the appellant against the order passed by the Commissioner (Appeals).  The appellant is aggrieved that Commissioner (Appeals) did not allow interest upon the rebate granted.  The Ld. AR Shri. P.S. Reddy argued that as per proviso to Section 35B of the Central Excise Act, 1944 the Tribunal cannot entertain an appeal from any order which relates to an order of rebate. 2.....

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....y the Commissioner (Appeals) under section 35A; (c) an order passed by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) (hereafter in this Chapter referred to as the Board) or the [Appellate Commissioner of Central Excise] under section 35, as it stood immediately before the appointed day; (d) an order passed by the Board or the Commi....

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....territory outside India; (c) goods exported outside India (except to Nepal or Bhutan) without payment of duty; [(d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the provisions of this Act or the rules made thereunder and such order is passed by the Commissioner (Appeals) on or after the date appointed under section 109 of the Finance (No. 2) Act....