M/S. Modern Emporium Overseas vs Commissioner Of Cen. Excise, … on 12 March, 2001

ORDER

J.H. Joglekar, Member (T)

1. This appeal is against the denial of a claim for rebate on excisable goods exported. In terms of clause (ii) of the first proviso (2) of Section 35B(1) of the Central Excise Act, 1944, the Tribunal is barring from hearing the appeal on this issue. The proper forum for the Exporter’s case is filing of Revision Application to Government of India. In fact, the preamble to the said order makes it very clear. The appeal is wrongly filed and is dismissed.