COMMISSIONER OF CENTRAL EXCISE, BANGALORE II COMMISSIONER ATE, P.B.NO. 5400, QUEENS ROAD, BANGALORE-560001 Vs. M/S. MAINI PRECISION PRODUCTS PVT. LTD., B-59/B-165, 1ST STAGE, PEENYA INDUSTRIAL ESTATE, BANGALORE - 560058

JUDGEMENT

(1.) The revenue has preferred this appeal challenging the order passed by the Tribunal under Section 35-B holding that the assessee is entitled to the benefit of rebate,

(2.) Section 35B deals with the appeals to appellate Tribunal which reads as under:-

(3.) A reading of the aforesaid provision makes it very clear that the proviso to Section 35 categorically states that no appeal shall lie to the appellate Tribunal and the appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in Clause(b) that is an order passed by the Commissioner of Appeals under Section 35-A, if such on order relates to rebate of duty of excise on goods exported to any country or territory outside India or exercisable materials used in the manufacture of goods which are exported to any country or territory outside India. Therefore, the exclusion of the jurisdiction of the appellate Tribunal is expressly stated in the Statute. Therefore the Tribunal was in error in entertaining the said appeal. Against the said order an order under Section 35-EE provides revision to the Central Government. Therefore, the impugned order passed by the Tribunal is illegal, contrary to law and cannot be sustained. Hence, we pass the following order: -