2017 (5) TMI 38

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.... Benches:- "Whether the appeals pertaining to payment of drawback as provided in Chapter - X of the Customs Act, 1962 and the rules made there-under including those for condonation of delay in submitting brand rate applications are maintainable before the Appellate Tribunal under the Central Excise Act, 1944". 2. Brief facts of the case are that the appellant M/s. Alembic Ltd. is a manufacturer - exporter of pharmaceutical formulations, falling under Chapter 30 of the Customs Tariff Act, 1985. The appellant had filed DBK application on 21.08.2006 before the Dy. Commissioner of Central Excise, Simla Division, claiming duty drawback on exported goods. Since the application was filed beyond the period of 60 days from the date of let expo....

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....are extracted below:- Central Excise Act 1944 "Section 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) 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 orde....

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....ers may appeal to the Appellate Tribunal against such order - (a) a decision or order passed by the [Principal Commissioner of Customs or Commissioner of Customs] as an adjudicating authority; (b) an order passed by the [Commissioner (Appeals)] under section 128A; (c) an order passed by the Board or the [Appellate Commissioner of Customs] under Section 128, as it stood immediately before the appointed day; (d) an order passed by the Board or the [Principal Commissioner of Customs or Commissioner of Customs], either before or after the appointed day, under section 130, as it stood immediately before that day : Alembic Ltd that no appeal shall lie to the Appellate Tribunal and the Appellate Tribuna....

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....oner, accordingly, it was held that the appeal is maintainable. Similar is the situation in the case of Amber Distilleries Ltd. (supra). In the case of M/s. Burckhardt Compression (India) Pvt. Ltd (supra), the appeal was not entertained and was dismissed on the ground that the order appealed against was passed by the Commissioner (Appeals). In the case of IOCL (supra), the Tribunal has not dealt with the jurisdiction issue, as to whether it can entertain the appeal filed against claim of duty drawback. Rather, in the said case, the appeal was dismissed with the direction to the appellant for approaching the Central Government to seek appropriate relief and relaxation for dealing in filing applications. Since, no conflicting views were expre....