Customs, Excise and Gold Tribunal – Mumbai
Commissioner Of C. Ex. vs Mukesh Industries Ltd. on 4 August, 2003
Equivalent citations: 2003 (160) ELT 1039 Tri Mumbai
Bench: S T Gowri
ORDER
Gowri Shankar, Member (T)
1. The counsel for the respondent agrees that, in the light of the first proviso under Section 35B(1) of the Act, no appeal would lie to the Tribunal against the Commissioner (Appeals)’s order relating to goods exported without payment of duty.
2. Thus, the Tribunal’s order, having been passed in ignorance of the law, cannot be upheld, even though neither side pointed this out, when the appeal was decided.
3. The order under reference is accordingly recalled and the appeal ordered to be returned to the appellant.