2016 (12) TMI 709

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.... the Respondent ORDER The present appeal 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....

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.... as an adjudicating authority; (b) an order passed by 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 appo....

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....n the manufacture of goods which are exported to any country or 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 aft....