Commissioner Of Customs, Mumbai – … vs Shruti Designs on 9 March, 2001

ORDER

1. This appeal from Revenue is filed against an order of the Commissioner (Appeals) where the basic issue pertains to grant of claim of rebate of Central Excise duty paid on goods exported.

2. This case was posted for hearing of the compliance on certain procedural defects. Shri R.K. Ghadge, Learned Consultant points out that in terms of first proviso to Section 35(b) the Tribunal has no jurisdiction to hear an appeal granting such rebate. Accepting the contention that the appeal is filed wrongly and the Tribunal has no jurisdiction to decide this appeal I dismiss the same.